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A Helpful and Efficient IRS: Some Simple and Powerful Suggestions

30 Pages Posted: 20 Mar 2008  

Joshua D. Rosenberg

University of San Francisco School of Law

Date Written: 2000


This article focuses on the Internal Revenue Service and its expressed desire to become more customer-friendly by simplifying the tax filing process, thereby making compliance with tax laws more likely. It points out how the IRS, historically and presently, tends to shepherd taxpayers through the taxpaying process. The article then suggests what the IRS might do in the future to both enhance its image as helpful and to substantially increase compliance with the law. These suggestions spring from the premises upon which the idea of a customer-friendly IRS is based, but they go well beyond anything suggested by or for the IRS to date.

The article proposes several steps the IRS can take towards fully achieving its objectives of better service to taxpayers and concurrent improvement in tax compliance. Through the development and implementation of software, the IRS should make huge progress towards both eliminating opportunities for noncompliance and clarifying public discussion of taxes.

Keywords: Federal income tax, Internal Revenue Service, tax reform, tax compliance, tax enforcement

Suggested Citation

Rosenberg, Joshua D., A Helpful and Efficient IRS: Some Simple and Powerful Suggestions (2000). Kentucky Law Journal, Vol. 88, 1999-2000. Available at SSRN:

Joshua D. Rosenberg (Contact Author)

University of San Francisco School of Law ( email )

2130 Fulton Street
San Francisco, CA 94117
United States

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