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.

FY 2022 Objectives Report To Congress

1. PREFACE: The National Taxpayer Advocate’s Introductory Remarks
2. REVIEW OF THE 2021 FILING SEASON
3. TAS SYSTEMIC ADVOCACY OBJECTIVES

   Introduction

   1. Improve IRS Recruitment, Hiring, and Retention Strategies
   2. Collaborate With the IRS in the Development of Its Training Strategy to Enhance the Taxpayer Experience
   3. Expand the Functionality of Online Account Services for Taxpayers and Practitioners
   4. Expand Technology Capabilities and Access to Customer Service
   5. Provide Taxpayers a Better Understanding of IRS Processes and Procedures by Promoting Detailed and Timely IRS Transparency
   6. Improve Taxpayer Access to Digital Communication Options and Permit Digital Signatures”
   7. Mitigate the Impact of the 2021 Filing Season Challenges and Refund Delays
   8. Minimize Refund Delays for Taxpayers Whose Legitimate Returns Are Delayed by IRS Fraud Filters
   9. Expand Electronic Filing Capabilities
   10. Provide Administrative Appeal Rights to Taxpayers Requesting Abatement and Include Additional Status Information on the Where’s My Amended Return Tool
   11. Analyze Math Errors Attributable to the 2020 Recovery Rebate Credit/Economic Impact Payments to Eliminate Future Recovery Rebate Credit Errors
   12. Monitor the IRS’s Recovery for the Unemployment Compensation Exclusion
   13. Assist Taxpayers Who Experience Changes Relating to the Child Tax Credit During 2021
   14. Improve Correspondence Audit Communications and Focus on High Default Rates for Taxpayers With Adjusted Gross Incomes Below $50,000
   15. Identify Potential Collection Barriers for Low-Income Taxpayers
   16. Continue Advocacy Efforts to Correct Erroneous Collection Statute Expiration Dates Due to Pending Installment Agreements
   17. Increase Taxpayer Participation in the Offer in Compromise Program
   18. Mitigate the Unintended Effects of the 2020 and 2021 Filing Season Postponements on Timely Filed Refund Claims
   19. Improve Timeliness of Tentative Allowance Refunds During National Emergencies
   20. Advocate for Efficiencies and Additional IRS Resources to Timely Process Individual Taxpayer Identification Number Applications
   21. End Systemic Assessment of International Information Return Penalties That Harm Taxpayers and Burden the IRS
   22. Advocate for Improved Voluntary Disclosure Practice to Reduce Taxpayer Uncertainty and Encourage Participation
4. TAS CASE ADVOCACY AND OTHER BUSINESS OBJECTIVES
   1. Expand Digital Interaction With Taxpayers
   2. Identify Case Processing Efficiencies
   3. Update Service Level Agreements
   4. Evaluate the Expansion of TAS Delegated Authorities
   5. Expand Outreach and Promote Faster Resolution of Taxpayer Issues
   6. Explore New Recruitment Opportunities to Support Increased Hiring Needs
   7. Revamp New Hire Training
   8. Expand Leadership Development Opportunities
5. TAS RESEARCH OBJECTIVES
   1. Study Taxpayer Needs and Preferences for IRS Online Account Activities
   2. Study Taxpayer Non-Response to Certain IRS Actions
   3. Study the Effect of Potential Changes to the Earned Income Tax Credit Structure
   4. Study Processing Errors Identified With Forms 4029
6. APPENDICES
   1. IRS Responses to Administrative Recommendations Proposed in the National Taxpayer Advocate’s 2020 Annual Report to Congress
   2. Evolution of the Office of the Taxpayer Advocate
   3. Case Acceptance Criteria
   4. List of Low Income Taxpayer Clinics
   5. Glossary of Acronyms