Consumer Protection Law Commons^™

Privacy Vs. Convenience: The Benefits And Drawbacks Of Tax System Modernization, E. Maria Grace

Federal Communications Law Journal

The Internal Revenue Service has launched the Tax System Modernization (TSM) program, a $23 billion plan to modernize its computer and information systems. TSM will be the largest computer upgrade ever undertaken by the federal government. Like any other computer network, TSM will inevitably be threatened by computer viruses, professional eavesdroppers, power outages, natural disasters, and human error. Given the sensitive nature of tax returns, the IRS has the difficult task of modernizing its data collection procedures and telecommunications facilities without risking the privacy of taxpayers and offending the security measures required by the Privacy Act of 1974, Computer Security …