Congress's goal of increasing electronic filing: An assessment based on the technology-adoption literature

The Internal Revenue Service Restructuring and Reform Act of 1998 places a heavy emphasis on electronic filing. The IRS's strategy, in response to the Act, for reaching an 80% level of electronic filing by the year 2007, is examined. The question of whether this is a realistic goal for individual taxpayers is addressed through a discussion of the current elements of the electronic-filing process. Additionally, technology-adoption literature is applied to map out the current progress and techniques required to facilitate the adoption of e-filing. The conclusion is that, given the nonmandatory nature of the change, it is unlikely the 80% adoption level will be reached for individuals by the year 2007. However, it appears that there are some avenues available to the IRS and Congress to further increase the usage of electronic filing.