Limits IRS use of AI for audits by requiring guidance as rule-making and adherence to NIST explainability principles. Requires Comptroller General to audit and report on IRS's AI use. Mandates that only IRS staff can initiate taxpayer investigations.
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 that amends the Internal Revenue Code with mandatory requirements, enforcement mechanisms, and legal obligations for the IRS regarding AI use in audits.
The document has minimal coverage of approximately 3-4 subdomains, with focus on AI system security (2.2), lack of transparency/interpretability (7.4), and governance failure (6.5). Coverage is concentrated in system safety and governance domains, specifically addressing explainability requirements and oversight mechanisms for AI use in tax auditing.
This document primarily governs the Public Administration sector, specifically the Internal Revenue Service's use of AI in tax administration. It does not regulate AI use across multiple economic sectors but rather constrains how a government agency deploys AI in its regulatory functions.
The document primarily addresses the Deploy and Operate and Monitor stages of the AI lifecycle, focusing on requirements for deploying AI systems in IRS audit selection and ongoing monitoring through Comptroller General oversight. It also touches on Verify and Validate through explainability requirements.
The document explicitly mentions 'artificial intelligence' throughout and references the National Artificial Intelligence Initiative Act of 2020 for its definition. It does not distinguish between AI models, AI systems, or specific types of AI (frontier, general purpose, generative, etc.), treating AI broadly as a technology used for audit selection and investigation.
United States Congress
The document is titled as an Act and references Congressional legislative authority through amendments to the Internal Revenue Code, indicating Congress as the proposing body.
Comptroller General of the United States; National Institute of Standards and Technology
The Comptroller General is mandated to audit IRS AI use and issue public reports. NIST establishes the explainability principles that the IRS must follow, creating enforcement through oversight and standard-setting.
Comptroller General of the United States
The Comptroller General is explicitly tasked with conducting audits and issuing publicly available reports on the IRS's AI use, including cost-benefit analysis and effects on taxpayer rights, establishing clear monitoring responsibilities.
Internal Revenue Service; Commissioner of Internal Revenue
The Act specifically targets the IRS and its Commissioner, regulating their use of AI for audit selection and investigation initiation, making the IRS both a governance actor and AI deployer subject to these requirements.
5 subdomains (5 Minimal)