In general, filing IRS Tax returns is central to the key management areas of the US government; namely, planning, monitoring, controlling and evaluation of taxes. Specifically, the quantitative approach to filing IRS Tax returns makes the process to create accountability on the part of taxpayers. On the contrary, other IRS activities that merely result on qualitative characteristics of the goals do not only eradicate the opportunity for measuring the output but more importantly lessen the accountability attached to each taxpayer. The proper filing preserves the objectives of the US government, guides the execution of tax plans and makes results measurable for comparison/ analysis. Thus, accuracy should be prerequisite to filing IRS Tax returns to be able to have something to control to. Otherwise, the objective value of filing IRS Tax returns will be worthless as tax evaders would tend to insert their own subjective criteria.

The fundamental purpose of filing is to create and maintain accountable taxpayers within the US society. Since it uses before-strategy-implementation inputs (probably historic tax data) to come-up with realistic and optimal strategy, actual filing of is expected to adhere and lead to the intended goals. Failure to file would result to two-sided adverse effects against the society; namely, low revenues to the US government and penalties to the taxpayer. With such continuous occurrence, the US society might face bankruptcy.

The role of IRS is to prevent this from occurring by affecting the filing of IRS Tax returns, rationalizing results of a financed strategy, monitoring periodic performance of taxpayers, and evaluating the actual results with the pre-determined ones. It is important to know that filing does not function well when treated as an isolated procedure. In order to be successful in this approach, it is essential that the US taxpayers associate the process the filing of IRS tax returns to other key processes.

The filing is made up of activities that include the development, implementation, and evaluation of a plan for the provision of tax services and capital assets. involves a great deal of energy, time, and expense. Hence, it is important that every taxpayer must be able to follow accurately all the methods of filing IRS tax returns.