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 2025 Objectives Report To Congress

PREFACE: The National Taxpayer Advocate’s Introductory Remarks

Review of the 2024 Filing Season

TAS Systemic Advocacy Objectives
Introduction

1. Modernize IRS Processing to Increase Efficiency and Improve the Taxpayer Experience
2. Improve IRS Employee Hiring, Recruitment, Retention, and Training Processes
3. Enhance IRS Transparency by Improving Applicable Technology, Sufficiently Explaining Modernization Progress, and Providing Straightforward Guidance on Tax Law
4. Improve Taxpayer Access to Telephone and In-Person Assistance
5. Increase Awareness of the Need for IRS Oversight of Paid Federal Return Preparers
6. Reduce Processing Times for Identity Theft Victim Assistance Cases
7. Improve the Customer Experience for Online Accounts Available to Individuals, Businesses, and Tax Professionals
8. Improve Administration of International Information Return Penalties by Eliminating Systemic Assessments, Offering a First-Time Abatement Waiver, and Increasing Taxpayer Awareness
9. Reduce Compliance Challenges for Taxpayers Abroad
10. Improve IRS Alternative Dispute Resolution Use and Effectiveness
11. Protect Taxpayer Rights in Employee Retention Credit Claims

TAS CASE ADVOCACY AND OTHER BUSINESS OBJECTIVES
TAS Case Advocacy

1. Raise Awareness About TAS and Educate Via Outreach
2. Deploy a New Case and Systemic Issue Management System

TAS Systemic Advocacy

3. Continue to Identify and Analyze Systemic Issues That Impact a Broad Range of Taxpayers

Taxpayer Advocate Panel

4. Foster a Diverse Range of Taxpayer Advocacy Panel Volunteers and Educate Via Outreach

Low Income Taxpayer Clinic

5. Refine and Conduct Low Income Taxpayer Clinic Research to Accurately Target Taxpayer Community Needs

TAS RESEARCH OBJECTIVES

1. Study Why Taxpayers Often Take a Long Time to Authenticate Their Identity to Receive a Claimed Refund
2. Determine Whether TAS Case Receipts and Outcomes Are Consistent Across the Demographic Groups of Taxpayers Seeking TAS Assistance
3. Study the Financial Benefits Provided to Low-Income Families Through Tax Credits and the Role of the IRS in Administering These Credits
4. Assess the Taxes Paid and Credits Received by Individual Taxpayer Identification Number Filers and Their Dependents and the Barriers They Face in Navigating Related IRS Administrative Procedures

APPENDICES

1. Evolution of the Office of the Taxpayer Advocate
2. Case Acceptance Criteria
3. List of Low Income Taxpayer Clinics
4. Glossary of Acronyms