IRS faces challenges with "Tax Gaps" from a portion of the taxpayer population. To ensure compliance and to minimize these "Tax Gaps," the IRS has developed software solutions such as CDE used by SB/SE. 22nd Century will support the changes required by new legislation that increased third party reporting of income for Merchant Payment Card Reporting. The support includes software development, requirements gathering, analysis, software design, software development, and software testing activities. The scope also requires supporting Project Management Office (PMO).