The National Taxpayer Advocate’s (NTA) Annual Report to Congress creates a dialogue within the IRS and the highest levels of government to address taxpayers’ problems, protect taxpayers’ rights, and ease taxpayers’ burden.
TAS is an independent organization within the IRS. The NTA delivers this report directly to the tax-writing committees in Congress (the House Committee on Ways and Means and the Senate Committee on Finance), with no prior review by the IRS Commissioner, the Secretary of the Treasury, or the Office of Management and Budget.
The primary sections of the report include:
- Most Serious Problems
- Legislative Recommendations
- Most Litigated Issues
- Volume 2: TAS Research and Related Studies
The NTA’s Annual Report to Congress identifies the most serious problems facing taxpayers and recommends solutions to those problems. Some of the problems discussed in this report were first identified when taxpayers came to TAS for help in resolving problems with the IRS.
The Annual Report to Congress includes recommendations for new federal tax laws or changes to current ones to resolve problems.
The NTA’s report includes an analysis of the top 10 most litigated issues in federal courts.
Volume 2 of the report includes several studies on tax issues.