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About the Report

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

The National Taxpayer Advocate’s Annual Report to Congress creates a dialogue at the highest levels of government to address taxpayers’ problems, protect taxpayers’ rights, and ease taxpayers’ burden. Some of the problems discussed in this report were first identified when taxpayers came to TAS for help in resolving problems with the IRS.

The National Taxpayer Advocate delivers this report directly to the tax-writing committees in Congress (the House Committee on Ways and Means and the Senate Committee on Finance), with no prior review by the IRS Commissioner, the Secretary of the Treasury, or the Office of Management and Budget.

The primary sections of the report include:

Most Serious Problems Encountered by Taxpayers

Each year’s Annual Report to Congress identifies at least 20 of the most serious problems facing taxpayers and offers recommendations to fix them. These issues can affect taxpayers’ basic rights and the ways they pay taxes or receive refunds, even if they’re not involved in a dispute with the IRS.

As your voice at the IRS, the National Taxpayer Advocate uses the Annual Report to elevate these problems and recommend solutions to Congress and the highest levels of the IRS.

Read this year’s most serious problems

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.

Read this year’s recommendations to Congress

Most Litigated Issues

An analysis of the top ten most litigated issues in federal courts.

Read this year’s most litigated issues

Volume 2: TAS Research Studies and Literature Review

For the National Taxpayer Advocate, thorough research and analysis of current tax issues and trends is a vital part of the Annual Report. The Taxpayer Advocate Service research projects yield accurate, insightful data that inform her as she advocates for taxpayers, and strengthen her authority and arguments before the IRS and Congress. In addition, she presents a literature review which contains additional commentary and an extensive listing of articles, reports, and discussions providing a broader context for one of the Most Serious Problems presented in Volume I. To better understand the problems and burdens currently faced by taxpayers and develop effective remedies, it is helpful to look beyond the customer experience within the IRS. The National Taxpayer Advocate hopes this resource inspires further informed conversation and research about strengthening taxpayer rights and developing innovative customer-centric tax administration.

Read this year’s research studies and literature review

National Taxpayer Advocate 2019 Purple Book: Compilation of Legislative Recommendations to Strengthen Taxpayer Rights and Improve Tax Administration

The National Taxpayer Advocate is releasing the National Taxpayer Advocate 2019 Purple Book. In it, she presents a concise summary of 58 legislative recommendations that she believes will strengthen taxpayer rights and improve tax administration. Most of the recommendations have been made in detail in prior reports but others are presented in this book for the first time.

She believes that most of the recommendations presented in this volume are non-controversial, common sense reforms that the tax-writing committees and other committees and other Members of Congress may find useful.

Read the National Taxpayer Advocate 2019 Purple Book