The Internal Revenue Service's (IRS) new business vision calls for (1) shifting from paper-based to electronic tax-processing systems, (2) consolidating fragmented telephone assistance into centralized locations that can handle almost all taxpayer calls, and (3) developing a database that will make account information readily available to IRS employees. In GAO's view, IRS' business vision holds great promise for improved taxpayer service and more efficient and effective government. IRS got a late start, however, in developing its vision and faces many challenges in making the vision a reality, key among them the need to significantly boost the number of tax returns being filed electronically. IRS' vision also poses significant human resource challenges, including the need to retrain workers affected by the new technology.