The Strategic Operating Plan outlines how IRS will deliver transformational change for taxpayers under the Inflation Reduction Act (IRA).

Fiscal years 2023-2031

The IRA was signed into law in August 2022, giving the IRS a historic opportunity to transform tax administration and services provided to taxpayers and tax professionals. The funding provided by IRA will improve how IRS serves the public and tax professionals. The long-term funding will enable IRS to update technology capabilities and invest in our employees with new tools, skills and capabilities, and to effectively enforce the tax laws.

Shortly after IRA’s enactment, the Department of the Treasury and the IRS developed a Strategic Operating Plan.

Plan documents

IRA Strategic Operating Plan PDF

2024 IRA Strategic Operating Plan Annual Update PDF

2024 IRA Strategic Operating Plan Annual Update Supplement PDF


IRS Direct File report

The IRS’s Direct File report to Congress, required by the Inflation Reduction Act, evaluated the feasibility of the IRS running a free direct e-file program.

Cover image of the IRS Inflation Reduction Act Strategic Operating Plan