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This official IRS report published in 2023 details taxpayer opinions, cost assessments, and the feasibility of a permanent, free government-run tax filing system.

This Brookings Institution article explores the historical tension between the public IRS Direct File system and private-sector partnerships like the Free File Alliance. Irs Tax Forms Free

A detailed critique by the National Taxpayer Advocate blog arguing that the program's complexity and lack of awareness among underserved communities have hindered its success. Publication 5788 (5-2023) - IRS This official IRS report published in 2023 details

An IRS Statistics of Income (SOI) study that identifies market segments with the greatest potential for increasing participation in free electronic filing programs. 3. Critical Oversight and Future Directions Publication 5788 (5-2023) - IRS An IRS Statistics

Below are top recommended papers and reports, categorized by their focus: 1. Comparative Analysis of Public vs. Private Filing