Biden’s Big Agenda Relies on a Shrunken, Strained Agency: The IRS

If President Biden is to implement his ambitious economic agenda, he will have to rely on a beleaguered arm of the government: the Internal Revenue Service.

The U.S. tax agency, shrunken after a decade of budget cuts, is sending $1,400 payments to most Americans, the third such logistical challenge in a year. Last month’s $1.9 trillion relief law requires the IRS to create a system outside of annual tax filings for issuing child tax credit payments. And, further complicating an already messy filing season in which the April 15 deadline...