Taxpayer Roadmap

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An Illustration of the Modern United States Tax System

The map below illustrates, at a very high level, the stages of a taxpayer’s journey, from getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connections and overlaps and repetitions between stages. As you can see from its numerous twists and turns, the road to compliance isn’t always easy to navigate. But we hope this map helps taxpayers find their way. A project of the Taxpayer Advocate Service.


Taxpayer Roadmap 2019, illustration of the modern US Tax System-inside map
Taxpayer Roadmap 2019, illustration of the modern US Tax System-outside and cover