A Service-Wide Strategy Is Needed to Address Challenges Limiting Growth in Business Tax Return Electronic Filing

The Deputy Commissioner for Services and Enforcement should develop a Service-wide strategy to incorporate all forms for e-filing. This strategy should include processes and procedures to compile an accurate and comprehensive list of forms not available for e-filing along with prioritization and specific timelines for the continued addition of forms for e-filing.

Develop systemic processes to identify and address potentially noncompliant corporate filers.

Develop processes and procedures to ensure that penalties are consistently assessed against business filers that are noncompliant with e-filing requirements.