Since its creation TAP has forwarded a total of 417 recommendations to the IRS. These consist of 165 recommendations from TAP Area committees and 252 completed Issue committee projects. The IRS gives serious consideration to the TAP recommendations, however at times they are limited in their ability to implement them due to the cost of implementation, legislative or regulatory restrictions, a difference on philosophy or the honest trade-off between easing the taxpayer’s burden to understand and meet their tax responsibilities while efficiently collecting the proper tax revenues owed. Detailed information on these recommendations by year is provided below.