NTA Blog

5/23/2018

The Flood That Didn’t Materialize When the IRS Removed the Two-Year Period for...

Innocent spouse relief, which has been available under IRC § 6015

NTA Blog

5/16/2018

A Problem of the IRS’s Own Making – Automatic Revocations of 1023-EZ Exe...

The IRS introduced Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section ...

NTA Blog

5/9/2018

Taxpayer Advocate Service Survey Confirms Need to Maintain and Enhance a Robust ...

In my most recent Annual Report to Congress, I published a study in support of the Service Prioritie...

NTA Blog

4/25/2018

Effective Use of the Offer in Compromise Program Will Save Valuable IRS Resource...

Effective Use of the Offer in Compromise (OIC) Program Will Save Valuable IRS Resources

NTA Blog

4/18/2018

What’s wrong with IRS user fees?

The IRS has been increasing user fees to fund its operations.

NTA Blog

4/11/2018

The IRS Can Do a Better Job Providing Military Taxpayers With Accurate and Up-to...

NTA Blog

4/4/2018

A Digital “Mailbox Rule” Is Required As the IRS Steers Taxpayers Toward Self...

As the IRS steers taxpayers toward self-help digital tools

NTA Blog

3/30/2018

An Analysis of Tax Settlement Programs as Amnesties: A Discussion of Belated Alt...

In the first blog in this series we discussed how those who participate in amnesties

NTA Blog

3/21/2018

An Analysis of Tax Settlement Programs as Amnesties – Why IRS’s Offshore...

In last week’s blog, we discussed how broad amnesties can blunt economic deterrence.

NTA Blog

3/14/2018

Analysis of Tax Settlement Programs as Amnesties – When Should the Governm...

On March 13, 2018, the IRS announced that on September 28, 2018.