FY 2021 Congressional Justification

FY 2021 Congressional Justification

Congressional Budget Justification & Annual Performance Report and Plan Fiscal Year 2021 Publication 4450 (Rev. 2-2020) Catalog Number 39720Z Department of the Treasury Internal Revenue Service www.irs.gov Table of Contents Section I – Budget Request........................................................................................................... 1 1A – Mission Statement ............................................................................................................ 1 1.1 – Appropriations Detail Table ........................................................................................... 1 Introduction ............................................................................................................................... 2 Vision for the Future ................................................................................................................. 3 Reducing the Tax Gap .............................................................................................................. 4 Program Integrity Cap Adjustment ........................................................................................ 6 1B – Summary of the Request .................................................................................................. 7 1.2 – Budget Adjustments Table ............................................................................................ 12 1C – Base Adjustment and Program Changes Description ................................................. 12 Base Adjustment ...................................................................................................................... 12 Maintaining Current Levels ................................................................................................... 13 Pay Annualization (3.1%) ..................................................................................................... 13 Pay Raise (1.0%) ................................................................................................................... 13 FERS Contribution Increase ................................................................................................. 13 Non-Pay ................................................................................................................................. 13 Additional Required Labor Costs .......................................................................................... 13 Efficiencies / Savings ............................................................................................................... 13 Increase e-File Savings ......................................................................................................... 13 Space Optimization ................................................................................................................ 13 Personnel Savings ................................................................................................................. 14 Program Increases ................................................................................................................... 14 IRS Integrated Modernization Business Plan ........................................................................ 14 Implementing the Taxpayer First Act .................................................................................... 22 1.3 – Object Classification (Schedule O) Obligations .......................................................... 25 1D – Appropriations Language and Explanation of Changes ............................................ 26 1E – Legislative Proposals ...................................................................................................... 35 1F – IRS Use of Evidence and Evaluation ............................................................................. 38 Section II – Budget and Performance Plan .............................................................................. 41 Taxpayer Services ................................................................................................................... 42 2.1 – Budget Adjustments Table ............................................................................................ 43 2.2 – Object Classification (Schedule O) Obligations .......................................................... 44 2.3 – Appropriation Detail Table .......................................................................................... 45 2A – Pre-Filing Taxpayer Assistance and Education ........................................................... 45 FY 2021 Changes by Budget Activity .................................................................................... 48 2.1.1 – Budget and Performance Report and Plan ............................................................... 49 2B – Filing and Account Services ......................................................................................... 49 FY 2021 Changes by Budget Activity .................................................................................... 52 2.1.2 – Budget and Performance Report and Plan ............................................................... 53 IRS-i Enforcement ............................................................................................................................. 54 2.1 – Budget Adjustments Table ............................................................................................ 55 2.2 – Object Classification (Schedule O) Obligations .......................................................... 56 2.3 – Appropriation Detail Table .......................................................................................... 57 2C – Investigations ................................................................................................................ 57 FY 2021 Changes by Budget Activity .................................................................................... 60 2.1.3 – Budget and Performance Report and Plan ............................................................... 61 2D – Exam and Collections ................................................................................................... 61 FY 2021 Changes by Budget Activity .................................................................................... 67 2.1.4 – Budget and Performance Report and Plan ............................................................... 68 2E – Regulatory ..................................................................................................................... 68 FY 2021 Changes by Budget Activity .................................................................................... 71 2.1.5 – Budget and Performance Report and Plan ............................................................... 72 Operations Support ................................................................................................................. 73 2.1 – Budget Adjustments Table ............................................................................................ 74 2.2 – Object Classification (Schedule O) Obligations .......................................................... 75 2.3 – Appropriation Detail Table .......................................................................................... 76 2F – Infrastructure ................................................................................................................ 76 FY 2021 Changes by Budget Activity .................................................................................... 79 2.1.6 – Budget and Performance Report and Plan ............................................................... 80 2G – Shared Services and Support ........................................................................................ 80 FY 2021 Changes by Budget Activity .................................................................................... 83 2.1.7 – Budget and Performance Report and Plan ............................................................... 84 2H – Information Services ..................................................................................................... 84 FY 2021 Changes by Budget Activity .................................................................................... 87 2.1.8 – Budget and Performance Report and Plan ............................................................... 88 Business Systems Modernization ........................................................................................... 89 2.1 – Budget Adjustments Table ............................................................................................ 90 2.2 – Object Classification (Schedule O) Obligations .......................................................... 91 2.3 – Appropriation Detail Table .......................................................................................... 92 2I – Business Systems Modernization.................................................................................... 92 FY 2021 Changes by Budget Activity .................................................................................. 104 2.1.9 – Budget and Performance Report and Plan ............................................................. 105 Section III – Supplemental Information ................................................................................. 106 3.1 – Summary of Capital Investments ............................................................................... 106 3.2 – Return on Investment (ROI) for IRS Major Enforcement Programs ...................

View Full Text

Details

  • File Type
    pdf
  • Upload Time
    -
  • Content Languages
    English
  • Upload User
    Anonymous/Not logged-in
  • File Pages
    135 Page
  • File Size
    -

Download

Channel Download Status
Express Download Enable

Copyright

We respect the copyrights and intellectual property rights of all users. All uploaded documents are either original works of the uploader or authorized works of the rightful owners.

  • Not to be reproduced or distributed without explicit permission.
  • Not used for commercial purposes outside of approved use cases.
  • Not used to infringe on the rights of the original creators.
  • If you believe any content infringes your copyright, please contact us immediately.

Support

For help with questions, suggestions, or problems, please contact us