National Taxpayer Advocate Special Report to Congress:
Political Activity and the Rights of Applicants for Tax-Exempt Status
This year, the National Taxpayer Advocate has taken the unusual step of issuing a supplement to the Fiscal Year Objectives Report to Congress. In the National Taxpayer Advocate Special Report to Congress: Political Activity and the Rights of Applicants for Tax-Exempt Status, she discusses the significant challenges the IRS faces when determining whether political activity by EOs is at permissible levels. The report suggests a framework for making these determinations that incorporates appropriate checks and balances. The National Taxpayer Advocate also offers her analysis of some of the root causes of the problems experienced by the taxpayers identified in the TIGTA report, and discusses TAS's efforts on behalf of taxpayers who sought TAS assistance.
Read More About The Special Report
The NTA has repeatedly recommended that Congress enact a Taxpayer Bill of Rights. This Bill of Rights would act as an organizing principle for tax administrators, an educational framework for IRS employees, and a consciousness-raising document for taxpayers. It would provide a significant check and balance against government overreaching. Moreover, a foundational taxpayer bill of rights would more clearly expose the gaps in our statutory or administrative construct.
Read The Preface