Improving taxpayer service, enhancing enforcement of the tax law, and modernizing the Internal Revenue Service through its people, processes and technology should be the tax administration's top priorities for 2005, according to the American Institute of CPAs.

The institute detailed its recommendations in a letter to IRS Oversight Board chair Raymond T. Wagner Jr., in response to the board's request for input on establishing tax administration priorities for next year. Those three goals were originally set out in the 2005-2009 IRS Strategic Plan.

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