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.
National Taxpayer Advocate Erin M. Collins released the 38th report to Congress. The Advocate reflects on starting in her position in the midst of a pandemic. In addition, the report identifies and discusses priority issues TAS plans to focus on during the upcoming fiscal year and a review of the 2020 filling season.