ETAAC makes recommendations to Congress, including mandatory e-filing.

• Author: Nevius, Alistair M.
• Position: Electronic Tax Administration Advisory Committee

The Electronic Tax Administration Advisory Committee (ETAAC) has submitted its 2009 annual report to Congress, in which it reported that do-it-yourself e-filing by individual taxpayers increased 19% from 2008 to 2009. However, e-filed returns by tax preparers were down 1%. Overall, the committee estimates that for major form types, 59% of returns were e-filed in 2009.

In its report, the ETAAC makes 10 recommendations to help the IRS achieve the goal mandated by Congress that 80% of all tax and information returns be e-filed. The number one recommendation is that Congress give the Service the authority to mandate e-filing by any return preparer who files more than 200 returns. The committee estimates that this would result in 16 million additional e-filed returns. (Under Sec. 6011(e)(1), the IRS currently cannot mandate e-filing for any individual, estate, or trust.)

The target date for the original 80% e-file goal was 2007. The ETAAC recommends extending that target date to 2012.

The ETAAC also...