Correspondence issued by the General Accounting Office with an abstract that begins "In November 2002, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of and for the fiscal years ending September 30, 2002 and 2001, and on the effectiveness of its internal controls as of September 30, 2002. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether IRS's financial management systems substantially comply with requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA). A separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports will be issued shortly. The purpose of this report is to discuss issues identified during our fiscal year 2002 audit regarding accounting procedures and internal controls that could be improved for which we do not presently have any recommendations outstanding."

Testimony issued by the General Accounting Office with an abstract that begins "Congress passed the IRS Restructuring and Reform Act of 1998 in response to frustration with the Internal Revenue Service's (IRS) inability to effectively carry out its mission. IRS's inability to deliver new computer systems that worked, allegations of abuse of taxpayers by IRS employees, and taxpayers greeted by busy signals when calling IRS for assistance all fed the frustration. The act set two goals for IRS--improve service to taxpayers while continuing to enforce compliance with the tax laws. The act also mandated annual joint congressional oversight hearings, of which this is the fifth and final."