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The SmartCard is envisioned as a tool for users to conveniently access the results of the 300 Cites virtual experiment. In that study, the effectiveness of various strategies for modifying taxpaying behavior will be examined by means of simulation, using demographically varied population sets representative of specific urban areas. The study will produce a variety of metrics that describe the effect of IRS services on taxpayer compliance in each of the cities examined. See for a more detailed description of the 300 cities study. The SmartCard application is conceived as a means for delivering the results of the 300 cities virtual experiment to IRS decision-makers.
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