FULL REPORT 

Full Report Masthead

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 2020 Objectives Report To Congress Volume 1

  1. INTRODUCTION: The National Taxpayer Advocate’s Remarks on the Role of Trust and Taxpayer Advocate Service in Fostering Tax Compliance

  2. REVIEW OF THE 2019 FILING SEASON

  3. IMPACT OF THE 35-DAY PARTIAL GOVERNMENT SHUTDOWN ON THE TAXPAYER ADVOCATE SERVICE

  4. AREAS OF FOCUS

    1. TAS Is Developing an Electronic Roadmap Tool to Assist Taxpayers As They Navigate Through the Complex Tax System

    2. TAS Will Urge the IRS to Reconsider Its Position on the Application of the Religious Freedom Restoration Act to the Social Security Requirement Under IRC § 24(h)(7), Which Has the Effect of Denying Child Tax Credit Benefits to the Amish and Certain Other Religious Groups

    3. TAS Will Continue to Advocate for the IRS to Proactively Identify, Educate, and Assist Taxpayers at Risk of Economic Hardship Throughout the Collection Process

    4. TAS Will Continue to Advocate for Counsel to Disclose Emailed Advice

    5. TAS Will Continue to Advocate for Vulnerable Taxpayers Whose Cases Are Assigned to Private Debt Collection Agencies (PCAs) and for a Reduction of Inactive PCA Inventory

    6. TAS Plans to Design Sample Notices to Better Protect Taxpayer Rights and Reduce Taxpayer Burden

    7. TAS Is Analyzing Its Cases to Identify Ways to Strengthen Earned Income Tax Credit (EITC) Advocacy and to Improve IRS EITC Audits

    8. Because Oversight Is Weak, the Risk of Erroneous Approvals of Form 1023-EZ Applications Continues to Be Great

    9. The Office of Appeals’ Relatively Narrow Geographic Footprint Creates Barriers to In-Person Conferences and Limits Appeals’ Effectiveness

    10. TAS Will Continue to Assist Taxpayers in Exercisng their Adminstrative Rights While They Face Passport Consequences

    11. Facilitate Digital Interaction Between the IRS and Taxpayers While Still Maintaining Strict Security of Taxpayer Information

    12. TAS Will Advocate for Greater Clarity and Certainty With Respect to the IRS’s Updated Voluntary Disclosure Practice

  5. EFFORTS TO IMPROVE TAS ADVOCACY

  6. TAS RESEARCH INITIATIVES

  7. APPENDICES

    1. Evolution of the Office of Taxpayer Advocate
    2. Case Acceptance Criteria
    3. List of Low Income Taxpayer Clinics
    4. TAS Performance Measures and Indicators
    5. Glossary of Acronyms


VOLUME II

  1. IRS Response and National Taxpayer Advocate’s Comments Regarding Most Serious Problems Identified in 2018 Annual Report to Congress


VOLUME III

  1. MAKING THE EITC WORK FOR TAXPAYERS AND THE GOVERNMENT: IMPROVING ADMINISTRATION AND PROTECTING TAXPAYER RIGHTS