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This bill requires the Government Accountability Office (GAO) to conduct a study within 12 months on how the Internal Revenue Service uses commercial-off-the-shelf products and artificial intelligence technologies. The study must examine how these technologies improve IRS efficiency, taxpayer services, cost savings, enforcement fairness, and tax collection, as well as how the IRS manages risks such as technology errors, bias in audits, and data security. The report must also detail IRS contractors, project costs, contracting approaches, and cost comparisons between customized and commercial solutions.
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