Requires the Commissioner of Internal Revenue to use AI, including neural machine learning, to calculate tax gap projections, reducing the burden on taxpayers. Limits National Research Program audits to fiscal year 2022 levels while leveraging commercial data analysis tools.
Analysis summaries, actor details, and coverage mappings were LLM-classified and may contain errors.
This is a binding legislative act from the United States Congress with mandatory obligations on the Commissioner of Internal Revenue, using mandatory language ('shall') and establishing specific legal requirements with deadlines.
This document has minimal coverage of AI risk domains, with only brief implicit references to AI system security (2.2) and lack of robustness (7.3) through its mandate to use AI for tax gap projections. The document does not substantively address the risks or harms associated with these domains, focusing instead on operational requirements.
This document governs AI use within Public Administration (specifically the Internal Revenue Service), mandating the use of AI for tax gap projections. It does not regulate AI use across multiple economic sectors but rather governs the operations of a specific government agency.
The document primarily addresses the Deploy and Operate and Monitor stages of the AI lifecycle, as it mandates the use of AI systems for tax gap projections and implies ongoing operational use. There is minimal implicit coverage of Build and Use Model through the requirement to use neural machine learning.
The document explicitly mentions artificial intelligence and neural machine learning as technologies to be used for tax gap projections. It does not define or distinguish between AI models and AI systems, nor does it reference frontier AI, general purpose AI, foundation models, or compute thresholds. The focus is on practical deployment of AI tools rather than technical categorization.
United States Congress
The document is identified as an Act of the United States Congress, which is the legislative body that proposed and enacted this governance instrument.
United States Congress
Congress serves as the enforcement body through its oversight authority, requiring annual reporting from the Commissioner and establishing binding constraints on IRS activities.
United States Congress
Congress monitors implementation through mandatory annual reporting requirements that include detailed descriptions of data used and projections, allowing Congressional oversight of the AI-based tax gap calculation system.
Commissioner of Internal Revenue; Internal Revenue Service
The document explicitly targets the Commissioner of Internal Revenue, who is required to use AI systems for tax gap projections and is subject to specific constraints on audit activities. The IRS acts as both a governance actor (tax collection authority) and AI deployer (using AI for tax gap calculations).