The contradictory strategies of Tax Systems Modernization.

The IRS's much-maligned Tax Systems Modernization (TSM) program has been continually criticized for mismanagement and poor planning. Faced with budget cuts by a hostile Congress, the IRS is trying to save TSM by contracting out more technical management to TRW. The IRS should consider staggered filing dates and return-free filing as alternatives to its technology-heavy TSM approach. The addition of Arthur Gross as Chief Information Officer has not yet made an impact. IRS plans to increase electronic filing or use imaging technology may be overly-optimistic as well.