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.