INTRODUCTION Section 7803(c)(2)(B)(ii)(IX) of the IRC requires the National Taxpayer Advocate, as part of the Annual Report to Congress, to propose legislative recommendations to resolve problems encountered by taxpayers. This year, we present 65 legislative recommendations.We have taken the following steps to make these recommendations as accessible and user-friendly as possible for Members of Congress Compilation of Legislative Recommendations To Strengthen Taxpayer Rights: NTA 2023 Purple Book