The Internal Revenue Code requires the National Taxpayer Advocate to submit two annual reports to the House Committee on Ways and Means and the Senate Committee on Finance. The National Taxpayer Advocate is required to submit these reports directly to the Committees without any prior review or comment from the Commissioner of Internal Revenue, the Secretary of the Treasury, or the Office of Management and Budget. The first report, due by June 30 of each year, must identify the objectives of the Office of the Taxpayer Advocate for the fiscal year beginning in that calendar year.

This Objectives Report to Congress includes a Special Report on Political Activity and the Rights of Applicants for Tax-Exempt Status, in which the National Taxpayer Advocate discusses the challenges the IRS faces when determining whether political activity by exempt organizations is at permissible levels.

The Taxpayer Advocate Service (TAS), led by the National Taxpayer Advocate, is an independent organization within the IRS and is your voice at the IRS.