Cybersecurity and Tax Reform

INTRODUCTION I. THE PAST AND FUTURE OF THE IRS AS A CYBERATTACK TARGET A. IRS AS A CYBERATTACK TARGET B. THE FUTURE OF THE IRS AS A CYBERATTACK TARGET1. INFORMATION TECHNOLOGY 2. TAX INFORMATION 3. TYPES OF FUTURE ATTACKS II. THE IRSWILL FAIL TO IMPLEMENT ADEQUATE CYBERSECURITY A. VERY POOR HISTORY OF IMPROVING TECHNOLOGY B. INADEQUATE FUNDING C. INABILITY TO RECRUIT AND RETAIN EXPERTS D. TOOMANY USERS E. CYBERSECURITY IS DIFFICULT III. BETTER DIGITAL TECHNOLOGY IS NOT THE GOAL A. SLOWING THE USE OF DIGITAL TECHNOLOGY B. CYBERSECURITY AND TAX REFORM 1. PAY-AS-YOU-EARN (PAYE) 2. SIMPLIFIED INCOME TAX 3. PURIFIED INCOME TAX 4. ELITE INCOME TAX 5. FEDERAL SALES TAX 6. VALUE-ADDED TAX (VAT) 7. COMPARISON OF PROPOSALS CONCLUSION