TRANSFORMING TAX ADMINISTRATION

Toward an Effective, Trusted & Inclusive IRS

Resources for the 2023 Conference & Tax Chat! Series

Welcome to the Resources page for the Transforming Tax Administration Conference & Tax Chat! series.  On this page, you will find the conference agenda, speaker biographies, and presentation slides, along with videos and related materials for both the conference and the Tax Chats! 

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

TRANSFORMING TAX ADMINISTRATION
— Conference —
13 September 2023

Panel 1: The IRS Budget: exploring IRS service & enforcement categories, and re-thinking measuring performance

Moderator: Michael J. Desmond, Gibson, Dunn & Crutcher, Los Angeles, CA  — Slides

Panelists:

Jon-Yin Chong, Center for Taxpayer Rights, Washington DC

Fred Goldberg, Skadden,Arps, Slate, Meagher & Flom LLP, Washington DC

Chye-Ching Huang, Executive Director, NYU Tax Law Center, New York NY  — Access-Oriented Performance Measurement for Refundable Credits: Issues & Options

Keynote Address:  Daniel Werfel, Commissioner of Internal Revenue

Panel 2:  IRS Rulemaking & Administrative Procedures: transparency & fostering public participation

Moderator: Professor Les Book, Villanova University School of Law, Villanova PA

Panelists:

Professor Steven Dean, Brooklyn Law School, Brooklyn NY   — slides —  — Fear of a Black Planet

Kazia Nowacki, Administrative Conference of the United States, Washington DC — slides

Professor Caleb Smith, University of Minnesota Law School, Minneapolis MN  — slides

Tom West, Deputy Assistant Secretary (Tax Policy), US Department of Treasury, Washington DC

Panel 3:  IRS Research Agenda: collaboration, transparency & increasing access to data

Moderator:  Margot Crandall-Hallick, Congressional Research Service, Washington DC

Panelists:

Professor Jacob Goldin, University of Chicago Law School, Chicago IL

Melanie Krause, Chief Data & Analytics Officer, IRS, Washington DC

Elaine Maag, Senior Fellow, Urban-Brookings Tax Policy Center, Washington DC  — slides

Nina E. Olson, Executive Director, Center for Taxpayer Rights, Washington DC  — Legislative Recommendation

Panel 4:  Digitalization & the Digital Divide: reaping the benefits of digital tools while leaving no taxpayer behind

Moderator:  Professor Alice Thomas, Howard University Law School, Washington DC

Digital Equity Act Population Viewer —  — Closing the Digital Divide

Panelists:

Stephanie Fiumara, Legal Tax Advisor to the NTA, Taxpayer Advocate Service, IRS, Washington DC  — slides —  — Resource Materials

Jeremy Grant, Venable, LLP, Better Identity Coalition, Washington DC  — slides — 

Anna V. Gooch, ABA Section of Taxation Public Service Fellow, Center for Taxpayer Rights, Washington DC  — slides —   — IRS Chatbots

Claire Miller, Assistant Commissioner, Digital Delivery Solutions, Australian Tax Office

TRANSFORMING TAX ADMINISTRATION
— Tax Chat! Series – 2023 —

Tax Chat!

A Conversation with Charles Rossotti

23 March 2023

Tax Chat! 

The IRS Budget

06 April 2023

Tax Chat! 

Information Technology Challenges

18 April 2023

Tax Chat!

The IRS Workforce

26 April 2023

Tax Chat!

Increasing  & Maintaining
Voluntary Compliance

11 May 2023

Tax Chat!

AI, Big Data, Info Exchanges & Audit Selection

30 May 2023

Tax Chat!

Responsible Use of AI &
Machine Learning

01 June 2023

Tax Chat!

IRS Correspondence Exams & Issue Resolution Strategy

28 June 2023

Tax Chat!

Effective Notices & Communications

11 July 2023

Tax Chat!

IRS Collection Pollicy & Procedures

17 July 2023

Tax Chat!

Challenges for US International & Immigrant Taxpayers

19 July 2023

Tax Chat!

Future of Low Income Taxpayer Clinics & VITA Programs

25 July 2023

Tax Chat!

IRS Independent Office of Appeals & US Tax Court

09 August 2023

Tax Chat!

IRS Penalties:
Policy & Practice

15 August 2023

-Video Coming Soon-