FULL REPORT

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.

VOLUME I: FY 2018 OBJECTIVES REPORT TO CONGRESS

  1. PREFACE: National Taxpayer Advocate’s Introductory Remarks

  2. REVIEW OF THE 2017 FILING SEASON

  3. AREAS OF FOCUS

    1. The Design of the IRS's Private Debt Collection (PDC) Program Will Disproportionately Burden Taxpayers in Economic Hardship and Impose Unnecessary Costs on the Public Fisc

    2. The IRS’s Certification Program Related to Denial or Revocation of Passports Impairs Taxpayer Rights

    3. The Offshore Voluntary Disclosure (OVD) Programs Still Lack Transparency, Violating the Right to Be Informed

    4. Taxpayers Continue to Be Burdened by the IRS’s Approach to International Tax Administration

    5. The IRS’s Heavy Reliance on the Online Account Benefits Taxpayers Who Can Access the Application and Prefer Digital Interaction, But It Burdens Taxpayers Who Need or Prefer More Personalized Service

    6. TAS Continues to Pursue Improvements to the IRS’s Administration of the Earned Income Tax Credit, Particularly With Recent Changes to the Law

    7. The IRS Makes Needed Changes to the Individual Taxpayer Identification Number (ITIN) Program, But Barriers for ITIN Applicants Remain

    8. The Allowable Living Expense (ALE) Standard Does Not Reflect the Realistic Costs of Maintaining a Basic Standard of Living

    9. The IRS Has Improved Its Internal Guidance for Retirement Levies But More Can Be Done

    10. With Recent Decline in Tax-Related Identity Theft Cases, the IRS Can Focus on Making Its Authentication Procedures Less Burdensome for Victims

    11. While the IRS Continues to Do a Reasonable Job in Administering the Affordable Care Act, Taxpayers Still Encounter Difficulties Attempting to Comply with the Complex Provisions

    12. IRS Third Party Contact (TPC) Notices Should Be More Specific, Actionable, and Effective

    13. While the IRS Has Made Encouraging Progress on Its Enterprise Case Management (ECM) Project, Much Work Remains to Be Done for the Project to Succeed

  4. EFFORTS TO IMPROVE TAS ADVOCACY AND SERVICE TO TAXPAYERS

  5. TAS RESEARCH INITIATIVES

  6. TAS TECHNOLOGY

  7. APPENDICES

    1. EVOLUTION OF THE OFFICE OF TAXPAYER ADVOCATE
    2. TAXPAYER ADVOCATE SERVICE CASE ACCEPTANCE CRITERIA
    3. LIST OF LOW INCOME TAXPAYER CLINICS
    4. TAXPAYER ADVOCATE SERVICE PERFORMANCE MEASURES AND INDICATORS
    5. GLOSSARY OF ACRONYMS

Volume 2

IRS Responses and National Taxpayer Advocate's Comments Regarding Most Serious Problems Identified in 2016 Annual Report to Congress

In her 2016 Annual Report to Congress the National Taxpayer Advocate identified, analyzed, and offered recommendations to assist the IRS and Congress in addressing 20 of the most serious problems (MSPs) encountered by taxpayers. Volume 2 of this report includes the IRS formal comments on our recommendations, together with the National Taxpayer Advocate’s analysis of and responses to the comments.

Read Volume 2