22. Department of the Treasury · Minor
Review and implement the IRS Integrated Modernization Business Plan
Printed page 700 22. Department of the Treasury
“The Integrated Modernization Business Plan should be systematically reviewed and a version of it cost-effectively implemented.”
What has happened
- Not started
Nothing found on the ask, and the negative now reaches the auditor whose job is to look. The Integrated Modernization Business Plan is the IRS's 2019 six-year plan; the phrase appears **nowhere** in any of the four in-window TIGTA information-technology reports read in full, and TIGTA's own account is that the plan has been overtaken twice over. Its August 2025 review of modernization progress records that "during Fiscal Year 2024, the IRS spent approximately $2.1 billion of IRA funding on 37 of 38 key programs and projects", that the IRS "reported that it completed four of the six modernization projects we selected for review", that "in May 2025, IRS management informed their employees about a new operating model for a 'leaner, more focused IRS Information Technology organization' to guide its modernization efforts", and that "as of June 2025, the IRS had nine key initiatives as part of its modernization efforts". Its statutory annual assessment two months earlier put it more bluntly: modernization efforts "are being reassessed with the elimination of the Transformation and Strategy Office". So modernization is being reorganized under a new operating model rather than the named plan being reviewed and implemented — §3b's "progress is measured on this ask".
Research log
What was searched, and what didn’t count as evidence
Research notes
Queries: the IRS sitemap for modernization (five pages, all describing the 2019 Taxpayer First Act plan and one National Taxpayer Advocate report); Federal Register full text for the quoted phrase “Integrated Modernization Business Plan”; the Treasury press and statements indexes.
Adjacent, in the note rather than as Evidence: Public Law 119-75 division E’s new quarterly major-IT-investment reporting requirement, and the appointment of an IRS Chief Executive Officer with a technology brief (#1947).
Read-queue ticket 07, 2026-09-06. tigta.gov was swept — the route is written up at #1949 — and
the negative it supplies is the strong kind: not “no page mentions the plan” but “the auditor
statutorily charged with assessing IRS modernisation wrote two reports in the window and never
mentions it”. Two datable gaps found in the same index and worth a later look: there is no calendar
year 2025 successor to the modernization-progress report, and no FY2025 or FY2026 instalment of the
Annual Assessment of the IRS’s Information Technology Program, a series the IRS Restructuring and
Reform Act of 1998 requires annually. The newest instalment in the index is June 2025.
- Action
- other
- Object
- IRS Integrated Modernization Business Plan
- ID
- 1950