National Taxpayer Advocate (NTA) Nina E. Olson released her annual report to Congress on Jan. 5, 2011. This report identifies the need for tax reform as the number one priority in tax administration today. The Advocate expresses continuing concern that the IRS’s increasing use of hard-core enforcement actions, particularly tax liens, is inflicting unnecessary harm on financially struggling taxpayers and examines challenges the IRS faces in implementing the new health care law.

Executive Summary

News Release

Dedication, Preface and Table of Contents

Status Updates on Previously Identified Problems

Legislative Recommendations

The Most Litigated Issues

TAS Case Advocacy


Volume 2: TAS Research and Related Studies