Algebraic Specification (Acm Press Frontier Series) by J. A. Bergstra, J. Heering, P. Klint

By J. A. Bergstra, J. Heering, P. Klint

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Extra info for Algebraic Specification (Acm Press Frontier Series)

Sample text

Old applications can still work despite the fact that management wants to change them. The IRS was incrementally able to change and upgrade myriad hardware, software, and processes, despite the constant churn in its leadership. All the GAO surveys of the IRS pointed out that management was too optimistic about what it could accomplish, underestimated costs, overestimated benefits, and underestimated the time required to make changes. In fairness to the IRS, GAO often found much to criticize in other federal agencies and departments in how they, too, managed development of new systems.

Use of tax planning programs, required in order to prepare and file digitally, remained the purview of high-income taxpayers already familiar with PCs, or they used professional tax preparers. Use of the 1040EZ forms, which were aimed at those with simple returns, was not the group using software tools the most. Nonetheless, the Bush administration attempted to promote use of electronic filing by allowing people to submit tax returns electronically. Over twenty-five states also had established free Web-enabled filing by 2004 as well.

17 In public, officials at the IRS noted in their defense that despite these difficulties, they were doing the work of collecting taxes—in fact over $1 trillion each year during the Clinton administration—processing over 200 million returns and some 85 million refunds. Michael P. Dolan, a deputy commissioner at the IRS, reported to Congress in March 1997 that “over the past few years, we have been trying to shift taxpayers, and the IRS, from some paper transactions. ”18 In the mid-1990s, the IRS began making available over 700 forms and tax publications over the Internet, and in 1996, over 100 million visits to its Web site took place.

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