Press Releases

Moore, DelBene Lead Members in Asking the IRS about Use of Artificial Intelligence to Manage Taxpayer Data

WASHINGTON, D.C. – Representatives Gwen Moore (WI-04) and Suzan DelBene (WA-01), along with Members of the House Ways and Means Committee, sent a letter to the Internal Revenue Service (IRS) regarding the agency’s use of Artificial Intelligence (AI) to interact with legacy code used to manage Americans’ taxpayer data.

The Members are seeking answers about the IRS’s plan to rely on AI tools to interface with its decades-old Common Business-Oriented Language (COBOL) systems, which continue to underpin the Individual Master File (IMF), the core repository for taxpayer accounts since the 1960s.

“We hope this Administration shares our goal of ensuring any use of AI by the IRS is appropriately scrutinized, especially given the importance and significance of maintaining the integrity of the IMF and protecting taxpayer data from inappropriate access or exposure,” the Members wrote.

The Members expressed concerns about the risks of using AI, especially when dealing with systems that manage sensitive taxpayer information and which are also responsible for processing tax returns for hundreds of millions of Americans. In the letter, the Members sought information on the agency’s current and future AI use with its legacy COBOL systems, efforts to address potential inaccuracies and limitations, and taxpayer data protections.

Questions raised include:

To what extent has the IRS already started deploying AI to interact with its legacy COBOL systems and what future deployments are planned? 

What specific protections for the taxpayer data protected by Internal Revenue Code section 6103 are in place?

The lawmakers requested a written response from the IRS no later than January 10, 2025.

Read the full text of the letter here.