Full Report

Full Report

The Internal Revenue Code requires the National Taxpayer Advocate to submit two annual reports to the House Committee on Ways and Means and the Senate Committee on Finance. The National Taxpayer Advocate is required to submit these reports directly to the Committees without any prior review or comment from the Commissioner of Internal Revenue, the Secretary of the Treasury, or the Office of Management and Budget. The first report, due by June 30 of each year, must identify the objectives of the Office of the Taxpayer Advocate for the fiscal year beginning in that calendar year.

Volume I: FY 2016 Objectives Report to Congress

  1. PREFACE: National Taxpayer Advocate's Introductory Remarks
  2. REVIEW OF THE 2015 FILING SEASON
  3. AREAS OF FOCUS
    1. The IRS Should Provide Victims of Identity Theft with a True Single Point of Contact to Help Them Resolve Their Account Problems and Obtain Their Refunds
    2. The IRS Agrees It Should Issue Refunds to Victims of Return Preparer Fraud, But It Has Been Slow to Develop Necessary Procedures
    3. The IRS’s Administration of the Affordable Care Act Has Gone Well Overall, But Some Glitches Have Arisen
    4. The IRS’s Implementation of FATCA Has in Some Cases Imposed Unnecessary Burdens and Failed to Protect the Rights of Affected Taxpayers
    5. IRS Procedures for Levies on Retirement Plan Assets Create Financial Harm and Undermine Taxpayer Rights
    6. As the IRS Migrates to More Self-Service Tools and Online Services, Low Income and Other Vulnerable Taxpayer Populations May Face Greater Compliance Challenges
    7. Additional Requirements for Appeals Access and Compressed Case Timelines Impair the Fundamental Rights of Taxpayers
    8. The IRS Approves Many Applications for Tax-Exempt Status Almost Automatically, Often Based on Insufficient Information
    9. International Local Taxpayer Advocates Would Provide Valuable Assistance to Taxpayers and Protect Their Rights
    10. TAS Continues to Work with the IRS to Implement the Taxpayer Bill of Rights into IRS Operations
    11. The IRS Must Have a Comprehensive Review Process for Guidance and Other Documents to Protect Taxpayer Rights, Improve Customer Service, and Operate More Efficiently
  4. EFFORTS TO IMPROVE TAS ADVOCACY AND SERVICE TO TAXPAYERS
  5. TAS RESEARCH INITIATIVES
  6. TAS TECHNOLOGY
  7. APPENDICES

Volume Two: IRS Responses and National Taxpayer Advocate's Comments Regarding Most Serious Problems Identified in 2014 Annual Report to Congress