NTA Reports Most Serious Problems At IRS
Most Serious Problems At IRS

Section 7803 (c)(2)(B)(ii) of the Internal Revenue Code, as amended by the Taxpayer First Act (TFA), requires the National Taxpayer Advocate to submit this report each year and to include in it, among other things, a description of the ten most serious problems encountered by taxpayers as well as administrative and legislative recommendations to mitigate those problems. Previously, the report was required to contain a description of at least 20 of the most serious problems facing taxpayers. This year’s report, per the TFA, includes the 10 Most Serious Problems. These issues can affect taxpayers’ basic rights and the ways they pay taxes or receive refunds, even if they’re not involved in a dispute with the IRS.

As your voice at the IRS, the National Taxpayer Advocate uses the Annual Report to elevate these problems and recommend solutions to Congress and the highest levels of the IRS.

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Nina Olson And The Purple Book

As we review the Purple Book of Legislative Recommendations  published by Nina Olson and team at the National Taxpayer Advocates office, we bring to your attention Recommendations To Improve Assessment And Collection Procedures. This is an excellent source to understand the current challenges facing taxpayers and their interactions with the IRS.

We highly recommend you become aware of exactly what the National Taxpayer Advocates office is working on and the recommendations they are making to help taxpayers today.

A Compilation Of Legislative Recommendations

  1. Continue To Limit The IRS’s Use Of Math Error Authority
  2. Provide Additional Time For Taxpayers Outside U.S. To Request Abatement Of Math Errors
  3. Require IRS To Waive User Fees For Taxpayers Who Enter Low Cost Installment Agreements
  4. Improve The Offer In Compromise Program Accessibility By Repealing Partial Payment
  5. Modify Requirement The Office Of Chief Counsel Review Certain Offers In Compromise
  6. Require IRS To Mail Notices Quarterly To Taxpayers With Delinquent tax Liabilities
  7. Protect Retirement Funds From IRS Levies In Absence Of Flagrant Conduct By Taxpayer
  8. Toll Time Periods Requesting Return Of Levy Proceeds While Taxpayer Financially Disabled
  9. Authorize IRS To Release Levies Causing Economic Hardship For Business Taxpayers
  10. Strengthen Taxpayer Protections In Filing Notices of Federal Tax Liens
  11. Provide Taxpayer Protections Before IRS Recommends Filing Lien On Principal Residence
  12. Provide Collection Due Process Rights To Third Parties Holding Legal Title To Property
  13. Extend Time Limit For Taxpayers To Sue For Damages For Improper Collection Actions
  14. Codify Rule Taxpayers Can Request Equitable Relief Before Expiration Of Collections
  15. Direct IRS To Study Feasibility Of Using Automated Formula To Identify Hardship Cases
  16. Amend IRC 6306(d) To Exclude Taxpayer Debts With Income Less Than Federal Poverty Level