The Internal Revenue Service's e-filing program is one example of effective congressional oversight, which can serve as a template for the increased congressional guidance required under the Government Performance and Results Act (GPRA) Modernization Act of 2010 (H.R. 2142), says the Government Accountability Office.

A GAO report (.pdf) published Dec. 9--the formal, public version of a briefing GAO presented Sept. 8 to congressional staff--says the statutory changes laid out by GPRAMA require agencies to consult with Congress and the Office of Management and Budget to set performance goals at least every 2 years.

The consultations provide "an important opportunity for Congress to provide input" on results agencies should seek to achieve, methods for achieving them, measuring progress and reporting, say report authors. E-filing is a prime example of successful oversight, GAO says.

E-filing has been on lawmakers' radar since the Internal Revenue Service Restructuring Reform Act passed in 1998, and that sustained congressional attention helped the IRS steadily improve the program, say report authors. Congress closely monitored IRS performance on meeting established e-filing goals, held 22 hearings related to e-filing since 1998 and requested annual GAO reports on filing season performance, including e-file.

By closely monitoring IRS, Congress recognized the need for legislation to help it achieve its 80 percent e-filing goal and passed the Worker, Homeownership and Business Assistance Act  of 2009 to require tax return preparers who file more than 10 returns per year to file electronically. The initial target was to meet 80 percent e-filing by 2007, but as of July 2011 IRS was at 79 percent.

Despite the fact that IRS is still behind schedule, GAO says e-filing has saved the IRS a significant amount through paper reduction and automation. Still, GAO says congressional oversight was excellent in setting clear expectations for agency performance, consistent oversight and routine reporting requirements from the agency.

Congress was also responsive to IRS needs. When the agency failed to meet its 2007 goal, Congress gave IRS the authority to expand e-file requirements.  

For more:
- see the GAO report (.pdf)

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