Should the IRS Adopt ReadyReturn?

Rebecca Valencia (J.D. 2010, Rutgers), Note, Get Ready for the Return! How to Make Filing Tax Returns More Efficient: Applying the State of California Franchise Tax Board's ReadyReturn to the Federal Tax System, 37 Rutgers Computer & Tech. L.J. 130 (2011):

This Note posits that the federal government, via the IRS, should offer an equivalent of ReadyReturn to federal income tax filers. It begins by reviewing ReadyReturn's development in California and explaining its operation within the state. It continues by examining whether ReadyReturn can be applied at the federal level and analyzing the legal implications of such a government-run tax-filing scheme. In evaluating ReadyReturn's pros and cons, the Note concludes that a national implementation of ReadyReturn would benefit both taxpayers and government in improved efficiency and compliance.

For criticism of the application of the California ReadyReturn to the IRS, see Jim Maule (Villanova):

• Part One: Federal Ready Return (June 25, 2012)
• Part Two: The Value of Self-Compliance (June 27, 2012)
• Part Three: Income Tax Return Accuracy (June 29, 2012)
• Part Four: The Persistence of the Tax Gap (July 2, 2012)
• Part Five: Efficiency (July 4, 2012)
• Part Six: Security Risks (July 6, 2012)
• Part Seven: Taxpayer Acquiescence (July 9, 2012)
• Part Eight: Burden on Business (July 11, 2012)
• Part Nine: Economic Impact (July 13, 2012)
• Part Ten: IRS Capacity (July 16, 2012)
• Part Eleven: Conflict of Interest (July 18, 2012)
• Part Twelve: Taxpayer Acceptance (July 20, 2012)
• Part Thirteen: IRS Authority (July 23, 2012)
• Part Fourteen: Conclusion (July 25, 2012)