The U.S. Government Accountability Office (GAO) has published a report on the progress made by the IRS in implementing the business provisions of the Tax Cuts and Jobs Act (TCJA). The GAO Highlights of the report are as follows: Why GAO Did This Study According to IRS, TCJA was the most sweeping tax law change in more than three decades, with 86 provisions that modified, added to, or repealed business and international taxes, such as the qualified business income deduction. IRS determined it would take significant effort to implement the law given the limited time-frame and magnitude of the provisions....