This bill requires the Government Accountability Office, Congress's independent watchdog agency, to study how the Internal Revenue Service uses commercial software products and artificial intelligence technologies. The study must examine whether these tools improve IRS efficiency, taxpayer services, cost savings, and fairness in tax enforcement, as well as how the agency manages risks like technology errors, bias in audits, and data security. The report must also detail the contractors the IRS hires for technology modernization projects, including the scope and costs of their work, how modernization expenses are divided between contractors and IRS employees, and how customized projects compare in cost to off-the-shelf alternatives. The Comptroller General must complete and submit this report to Congress within 12 months of the bill's enactment. This legislation affects taxpayers and the IRS by providing Congress with information to oversee how the agency modernizes its systems and manages artificial intelligence implementation.