H.R. 7972 — Taxpayer Workforce Modernization Act

This section directs the IRS Commissioner, after consultation with the Chief Counsel and Chief Data and Analytics Officer, to establish by September 30, 2026, a fellowship program to recruit qualified data scientists from the private sector for a new IRS task force focused on advanced data analytics to improve tax administration, including audit case selection, employee training, offshore evasion detection, and AI reviews. The program requires at least 10 fellows (maintained at a minimum of 5) serving 2-, 3-, or 4-year terms (with unlimited 1-year extensions), paid at no less than GS-15 minimum rate and no more than $400,000 annually; fellows may be hired permanently afterward. The task force, placed in national and regional offices and comprising fellows and permanent IRS employees, must (1) develop data-driven audit methodologies, (2) educate staff on analytics, (3) support complex audits, (4) address offshore evasion and FATCA issues, (5) train junior employees, (6) review and recommend AI and analytics uses, and (7) recommend audit improvements. The Commissioner must advertise the program, submit annual reports to Congress analyzing its effects and return on investment (including revenue impacts), and issue implementing rules.