National Taxpayer Advocate Nina Olson released her 2014 Annual Report to Congress on Jan. 14, 2015, which expresses concern over the IRS’s declining customer service levels and the negative impact this has on taxpayer rights. For more information, visit the 2014 Annual Report to Congress.
IRS Budget Cuts May Make For An Unpleasant Tax Filing Season (NPR, Jan. 20, 2015)
IRS budget cuts mean fewer audits, delayed refunds (Bloomberg News, Jan. 17, 2015)
Don’t expect help from the underfunded IRS (Washington Post, Jan. 16, 2015)
The Affordable Care Act (ACA) created several tax and non-tax provisions for health care coverage and financial assistance options, including the Premium Tax Credit and the Individual Shared Responsibility Provision for individuals and families. Employer provisions include the Small Business Health Care Tax Credit and the Employer Shared Responsibility Provision. The IRS administers the tax provisions of the law, while Health and Human Services (HHS) is the lead agency for the non-tax provisions.
Visit the Affordable Care Act page for FAQs about the Premium Tax Credit and Individual Shared Responsibility Provision.
Employers can also visit the Small Business Health Care Tax Credit Estimator tool for help determining eligibility for the Small Business Health Care Tax Credit, which is designed to encourage small businesses to offer health insurance coverage for the first time or maintain coverage they already have.
Welcome to the Taxpayer Advocate Service (TAS) Tax Toolkit! This Tax Toolkit contains useful tax information for individuals, businesses, tax professionals and media, including news and updates, ways TAS helps taxpayers, and important information about tax topics and taxpayer rights. Need help with a tax issue? Contact your local TAS office.
As an independent organization within the IRS, we help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems. We are “Your Voice at the IRS.”