The Internal Revenue Service (IRS) is better off this year but is not
yet ready to successfully build Tax Systems Modernization (TSM) systems.
First, IRS has not defined its business needs in detail, which hampers
TSM projects. Second, major gaps in technical and management standards
put IRS at risk that systems built today may not connect to systems
produced in the future and that systems placed into operation may be
plagued with logistical and operational problems.