This article first addresses problems concerning the review of returns that seek benefits Congress has chosen to deliver through the tax code. We now have a few decades of experience with the use of the tax code to deliver benefits in the form of refundable credits, and it seems like we continue to cover the same ground as the IRS struggles to use its audit resources to deter the improper use of those credits while swiftly moving them into the hands of deserving individuals. The second part of this article addresses a problem created over 30 years ago, when the IRS sought to keep up with its growing inventory of collection cases. By gradually withdrawing its people presence (including telephone service and face-to-face contact) among taxpayers and relying more and more on automated collection sites, the IRS may have retreated to the point of losing touch and opportunities.

In looking at the IRS's efforts in both administering benefit programs and collection taxes, we suggest a more personal approach to tax administration. However, such an approach requires a Congress that is willing to appropriate funds to address the problem rather than merely summon the IRS leadership for hearings about what the agency does wrong.