provide free commercial-type online individual income tax preparation and electronic filing services to the lowest 70% of taxpayers by income;
provide all taxpayers (regardless of income) with a basic, online electronic fillable forms utility; and
work with the private sector to provide the free tax preparation and electronic filing services.
Treasury must work with the private sector through the program to identify and implement innovative new program features to improve and simplify the taxpayer's experience with completing and filing individual income tax returns.
The IRS and members of the tax software and electronic industry involved in the program must support and promote improvements within the program by mutually testing, piloting, and offering innovative solutions to:
simplify the tax system,
reduce compliance and reporting burdens,
increase tax return accuracy through financial data authentication,
strengthen the tax system against fraud through cybersecurity collaboration,
avoid duplication, and
maximize the use of electronic technology.