The U.S. Government Accountability Office (GAO) has published a report on the progress made by the IRS in implementing the business provisions of the Tax Cuts and Jobs Act (TCJA). The GAO Highlights of the report are as follows:

Why GAO Did This Study

According to IRS, TCJA was the most sweeping tax law change in more than three decades, with 86 provisions that modified, added to, or repeal…