Recommendations to Congress

The Annual Report to Congress includes recommendations for new federal tax laws or changes to current ones.

The National Taxpayer Advocate (NTA) places a high priority on working with the tax-writing committees in Congress. In addition to submitting legislative proposals in each Annual Report, the NTA meets regularly with members of Congress and their staffs, and testifies at hearings on the problems faced by taxpayers to give Congress an opportunity to receive and consider the taxpayer’s perspective.

TAX REFORM: Simplify the Internal Revenue Code Now

451.47 KB

TAX REFORM: Restructure the Earned Income Tax Credit and Related Family Status Provisions to Improve Compliance and Minimize Taxpayer Burden

703.97 KB

OUTSIDE RESEARCH: Expand Opportunities for the IRS to Collaborate With Outside Researchers

149.83 KB

COLLECTION DUE PROCESS (CDP): Amend Internal Revenue Code § 6330 to Provide That the Standard and Scope of Tax Court Review in CDP Cases Is De Novo Whether or Not the Underlying Liability Is at Issue

333.00 KB

COLLECTION DUE PROCESS (CDP): Amend Internal Revenue Code § 6330 to Require Appeals Officers, in Considering Collection Alternatives, to Suspend CDP Hearings Pending Resolution of Challenged Non-CDP Liabilities or Precluded CDP Liabilities

164.35 KB

NOTICES OF FEDERAL TAX LIENS (NFTL): Amend the Internal Revenue Code to Require a Good Faith Effort to Make Live Contact with Taxpayers Prior To the Filing of the NFTL

156.07 KB

INTERNATIONAL DUE DATES: Amend Internal Revenue Code § 6213(b)(2)(A) to Provide Additional Time to Request Abatement of a Mathematical or Clerical Error Assessment to Taxpayers Outside the United States Equal to the Time Extension Afforded to These Taxpayers to Respond to a Notice of Deficiency

231.40 KB

INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS (ITINs): Amend the Protecting Americans from Tax Hikes (PATH) Act of 2015 to Revise the Expiration Schedule for ITINs

138.25 KB

CERTIFIED ACCEPTANCE AGENTS (CAAs): Amend the PATH Act to Authorize CAAs to Certify Individual Taxpayer Identification Number Applications for Taxpayers Residing Abroad

135.01 KB

STREAMLINE RELIGIOUS EXEMPTIONS: Streamline the Religious Exemption Process for the Individual Shared Responsibility Payment (ISRP)

125.96 KB