TAX ADMINISTRATION: The Internal Revenue Service Can Improve Its Management of Paper Case Files.

The article discusses the need of the U.S. Internal Revenue Service (IRS) to improve its management of paper case files. Missing case files could cause a loss in revenue, create unnecessary taxpayer burden, and make case files unavailable for other units. Moreover, the agency acknowledged its historic difficulties in locating and retrieving case files and its attempts to recreate them by requesting information from taxpayers.