The Inflation Reduction Act (IRA), Public Law 117-169, enacted in August 2022, provided for $80 billion  in funding over a ten year period to enhance Internal Revenue Service (IRS) resources and improve taxpayer compliance.  The $80 billion funding was allocated as follows:

• $3.1 billion for taxpayer services;
• $45.6 billion for enforcement;
• $25.3 billion for operation support; and
• $4.75 billion for business systems modernization.

The last major reform effort for the IRS was pursuant to the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Public Law 105-206.  RRA 98 was preceded by a bipartisan National Commission on Restructuring the IRS, which held public hearings around the country, approximately nine months of congressional hearings, House and Senate committee reports, and a conference report.  RRA 98, then, has extensive legislative history which lays out the clear intent and expectations of Congress in its efforts to reform and restructure the IRS.  Not surprisingly, as a result of all this effort, RRA 98 passed the House with a 402 to 8 vote and the Senate with a 96 to 2 vote.

The Inflation Reduction Act, on the other hand, was a reconciliation bill and preceded by minimal formal legislative history.  To provide some record and public discussion, the Center for Taxpayer Rights held a series of 14  virtual “Tax Chats” with experts from the private, academic, nonprofit, and government sectors on various aspects of tax administration. 

This Tax Chat! series culminates in a day-long conference on the same topic on 13 September 2023.  You can find out more about that conference here.

On this page you will find slides and related materials for each of the conference sessions, along with the videos, slides, and related materials for each of  the Tax Chats! in the Transforming Tax Administration series