,,ii  #aahth ,,congress  #b;d ,session  
,s4 #efbj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #ai  
7legislative day1 ,december #af71       
#bjbd,mr4 ,warner 7for himself and ,mr4 
,cassidy7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to require the ,government             
,accountability ,office to conduct a    
study on the use of                     
commercial-off-the-shelf products and   
artificial intelligence technologies by 
the ,internal ,revenue ,service4  #a4   
,,gao study and report on use of        
commercial-off-the-shelf products and   
artificial intelligence technologies by 
,,irs  7a7 ,in general ,not later than  
#ab months after the date of the        
enactment of this ,act1 the ,comptroller
 ,general of the ,united ,states shall  
conduct a study and submit to ,congress 
a report on the use of                  
commercial-off-the-shelf products and   
artificial intelligence technologies by 

the ,internal ,revenue ,service4  7b7   
,factors considered ,the study described
 in subsection 7a7 shall identify how   
the ,internal ,revenue ,service-- 7#a7  
uses commercial-off-the-shelf products  
and artificial intelligence technologies
 to-- 7,a7 improve efficiency across    
,internal ,revenue ,service operations1 
7,b7 improve taxpayer services1  7,c7   
generate cost savings for the ,internal 
,revenue ,service1  7,d7 increase       
fairness in enforcement1 and  7,e7      
improve enforcement activities to reduce
 the disparity between tax liabilities  
owed to the ,united ,states and those   
liabilities actually collected by the   
,internal ,revenue ,service1 and  7#b7  
manages risks associated with the use of
 artificial intelligence technologies1  
including technology errors1 bias in    
audit selection1 and data security4  7c7
 ,additional information ,the study     
described in subsection 7a7 shall       
include the following information with  
respect to projects relating to         

information technology modernization and
 software development for the ,internal 
,revenue ,service3 7#a7 ,the name of    
each contractor and subcontractor that  
the ,internal ,revenue ,service uses for
 such projects4  7#b7 ,the scope and    
cost of work being performed in each    
task order or contract4  7#c7 ,the      
contracting approach employed by the    
,internal ,revenue ,service1 including  
whether the services are being purchased
 using procurement authorities intended 
for commercial services such as         
information technology4  7#d7 ,the      
allocation of modernization expenses1   
including how work is divided between   
contractors and ,internal ,revenue      
,service employees4  7#e7 ,in the case  
of customized projects1 the cost        
differential between such project and   
commercial-off-the-shelf product        
alternatives4