Studies conducted by the Treasury Inspector General for Tax Administration over the past two tax filing seasons criticize the Internal Revenue Service's use of training programs.

The report came out of the Government Accountability Office on Aug. 11, having been requested by two Democrats -- Senate Finance Committee member Max Baucus, of Montana, and Sen. Byron Dorgan, of North Dakota. Both Baucus and Dorgan questioned whether the IRS knows if the new training programs are helping.

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