Volume I: FY 2016 Objectives Report to Congress
- PREFACE: National Taxpayer Advocate’s Introductory Remarks
- REVIEW OF THE 2015 FILING SEASON
- AREAS OF FOCUS
- The IRS Should Provide Victims of Identity Theft with a True Single Point of Contact to Help Them Resolve Their Account Problems and Obtain Their Refunds
- The IRS Agrees It Should Issue Refunds to Victims of Return Preparer Fraud, But It Has Been Slow to Develop Necessary Procedures
- The IRS’s Administration of the Affordable Care Act Has Gone Well Overall, But Some Glitches Have Arisen
- The IRS’s Implementation of FATCA Has in Some Cases Imposed Unnecessary Burdens and Failed to Protect the Rights of Affected Taxpayers
- IRS Procedures for Levies on Retirement Plan Assets Create Financial Harm and Undermine Taxpayer Rights
- As the IRS Migrates to More Self-Service Tools and Online Services, Low Income and Other Vulnerable Taxpayer Populations May Face Greater Compliance Challenges
- Additional Requirements for Appeals Access and Compressed Case Timelines Impair the Fundamental Rights of Taxpayers
- The IRS Approves Many Applications for Tax-Exempt Status Almost Automatically, Often Based on Insufficient Information
- International Local Taxpayer Advocates Would Provide Valuable Assistance to Taxpayers and Protect Their Rights
- TAS Continues to Work with the IRS to Implement the Taxpayer Bill of Rights into IRS Operations
- The IRS Must Have a Comprehensive Review Process for Guidance and Other Documents to Protect Taxpayer Rights, Improve Customer Service, and Operate More Efficiently
- EFFORTS TO IMPROVE TAS ADVOCACY AND SERVICE TO TAXPAYERS
- TAS RESEARCH INITIATIVES
- TAS TECHNOLOGY
- APPENDICES