• Exploring Earned Income Tax Credit Structures: Dividing the Credit Between a Worker and Child Component and Other Considerations (2022 National Taxpayer Advocate Annual Report to Congress, TAS Research) –The National Taxpayer Advocate Fiscal Year 2020 Objectives Report to Congress recommended that the EITC be split between a worker portion and a child portion. This report explores possible options for bifurcating the EITC by discussing seven new EITC structures.
• Study of Subsequent Compliance of Taxpayers Who Received Educational Letters From the National Taxpayer Advocate (2019 National Taxpayer Advocate Annual Report to Congress)
• Study of Two-Year Bans on the Earned Income Tax Credit, Child Tax Credit, and American Opportunity Tax Credit (2019 National Taxpayer Advocate Annual Report to Congress, TAS Research)
• Study of Subsequent Filing Behavior of Taxpayers Who Claimed Earned Income Tax Credits (EITC) Apparently In Error and Were Not Audited But Were Sent an Educational Letter From the Taxpayer Advocate Service, Part 2: Validation of Prior Findings and the Effect of an Extra Help Phone Number and a Reminder of Childless-Worker EITC (2017 National Taxpayer Advocate Annual Report to Congress, TAS Research) – This study corroborates and expands upon a 2016 study of educational letters from TAS to taxpayers who appeared to have erroneously claimed the Earned Income Tax Credit (EITC). In 2017, TAS sent the same letter, but also reminded taxpayers they could be eligible for the childless-worker EITC. In addition, TAS sent a separate letter to a group of taxpayers who appeared to have erroneously claimed EITC because the residency test for claiming EITC was not met. This study explores the effect of both letters on taxpayers’ subsequent compliance.
• Study of Subsequent Filing Behavior of Taxpayers Who Claimed Earned Income Tax Credits (EITC) Apparently in Error and Were Sent an Educational Letter From the National Taxpayer Advocate (2016 National Taxpayer Advocate Annual Report to Congress, TAS Research)
• Study of Tax Court Cases In Which the IRS Conceded the Taxpayer was Entitled to Earned Income Tax Credit (EITC) (2012 ARC, TAS)
• IRS Earned Income Credit Audits – A Challenge to Taxpayers (2007 ARC, TAS Research)
• Simulating EITC Filing Behaviors – Validating Agent Based Simulation for IRS Analyses: The 2004 Hartford Case Study (2007 ARC, Kathleen M. Carley & Daniel T. Maxwell)
• Earned Income Tax Credit Audit Reconsideration Study (2004 ARC, TAS Research)

Written By National Taxpayer Advocate

National Taxpayer Advocate

The Office of the Taxpayer Advocate, also called the Taxpayer Advocate Service, is an office that is independent of the Internal Revenue Service, the United States Government’s tax collection agency, although the two bodies often work closely together.