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The Internal Revenue Service (IRS) and the states should increase support for taxpayer assistance programs such as the Tax Counseling for the Elderly and the Volunteer Income Tax Assistance program
The IRS and state revenue departments should increase their efforts to make tax forms—including electronic forms, publications, and correspondence—more accessible and understandable.
Enforcement measures should be applied equitably across income classes and types of taxpayers.
The IRS should increase its audit rate and raise penalties for noncompliance.
Occupational regulation should provide meaningful consumer health, safety, or financial well-being benefits. Policymakers should streamline licensing requirements where possible.