Summary: While it is important for all citizens to pay their fair share of taxes, it is equally important for the Internal Revenue Service (IRS) to treat taxpayers fairly. GAO is generally satisfied with IRS' implementation of the Taxpayer Bill of Rights, which established rules and procedures for resolving problems arising from IRS' interpretation and administration of the tax laws. The act also stresses principles such as fairness, consistent application of laws and regulations, and the right of taxpayers to receive clear explanations of their tax situation. GAO believes that most IRS employees work diligently to treat taxpayers fairly and equitably. But IRS--an organization with 120,000 employees at over 700 locations who must administer complex tax laws--may not always provide taxpayers with the treatment to which they are entitled. For this reason, IRS will need to continually emphasize the act's requirements and measure performance in meeting its intent. GAO summarized this report in testimony before Congress; see: Tax Administration: IRS' Implementation of the Taxpayer Bill of Rights, by Jennie S. Stathis, Director of Tax Policy and Administration Issues, before the Subcommittee on Private Pension Plans and Oversight of the Internal Revenue Service, Senate Committee on Finance. GAO/T-GGD-92-9, Dec. 10, 1991 (eight pages).
