The Report of the
National Commission on
Restructuring the Internal Revenue Service

The goal of this Report is to recommend changes to the IRS that will help restore the publicís faith in the American tax system. Most American citizens are willing to pay their fair share of taxes; the Commissionís recommendations will make it easier for them to do so. No single recommendation will fix the IRS, but taken as a whole, this package sets the stage for an IRS that is fair, efficient, and friendly.

This report is based upon a year of intensive work by the Commission members and the professional staff. The Commission received extensive input from American taxpayers and experts on the IRS and tax system, holding 12 days of public hearings and spending hundreds of hours in private sessions with public and private sector experts, academics, and citizenís groups to review IRS operations and services. In addition to holding three field hearings in Cincinnati, Omaha, and Des Moines, the Commission met privately with over 500 individuals, including senior level and front-line IRS employees across the country.

The Commission also received continuous input from stakeholder groups and congressional representatives, and conducted research and surveys to better understand IRS operations and gauge the American publicís view of the IRS. Finally, the Commission reviewed thousands of reports and documents on IRS operations, management, governance, and oversight. The report that follows is the result of this year long effort, and it represents the collective judgment of a strong majority of the Commissioners.