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National Taxpayer Advocate’s Office

National Tax Advocate’s report criticizes IRS’s planned reduction in taxpayers’ service

National Tax Advocate’s report criticizes IRS’s planned reduction in taxpayers’ service

IR 2016-1 In her 2015 annual report to Congress, National Taxpayer Advocate (NTA) Nina Olson expresses concern that IRS may be on the verge of dramatically scaling back telephone and face-to-face service that it has historically provided to assist the nation’s 150 million individual taxpayers and 11 million business entities comply with their tax obligations. […]

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Joint Explanatory Statement of the Committee of Conference – Tax provisions in the “Fixing America’s Surface Transportation (FAST) Act”

Joint Explanatory Statement of the Committee of Conference – Tax provisions in the “Fixing America’s Surface Transportation (FAST) Act”

Joint Explanatory Statement of the Committee of Conference On December 3, one day before the expiration of the previously-passed temporary funding measure, both chambers of Congress passed H.R.22, the “Fixing America’s Surface Transportation (FAST) Act”. The bill was sent to President Obama for his expected signature. In addition to authorizing federal surface transportation programs through […]

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Court of Appeals, 5th Circuit reverses; application for Taxpayer Advocate relief tolls third party wrongful levy SOL

Court of Appeals, 5th Circuit reverses; application for Taxpayer Advocate relief tolls third party wrongful levy SOL

Rothkamm, (CA 5 9/21/2015) 116 AFTR 2d ¶ 2015-5263 The Court of Appeals for the Fifth Circuit has reversed a district court holding and found that: a) a party whose property was levied upon to pay another taxpayer’s tax is a “taxpayer” for purposes of Code Sec. 7811(d)’s tolling of the statute of limitations (SOL); […]

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Taxpayer Advocate evaluates 2015 filing season & identifies priorities for upcoming year

Taxpayer Advocate evaluates 2015 filing season & identifies priorities for upcoming year

IR 2015-97 In her midyear report to Congress, National Taxpayer Advocate (NTA) Nina Olson reviewed the 2015 filing season and identified a number of priority issues the Taxpayer Advocate Service (TAS) will address in the upcoming fiscal year. Key areas highlighted in the report are IRS’s long-term strategic planning, tax-related identity theft, and administration of […]

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Taxpayer Advocate Recommends Easing Several Foreign Account Reporting Rules

Taxpayer Advocate Recommends Easing Several Foreign Account Reporting Rules

The National Taxpayer Advocate has recommended changes to the reporting of foreign financial assets by various persons and of information about U.S. accounts by foreign financial institutions (FFIs). The recommendations would eliminate reporting that the Advocate feels is unnecessary. Background. Code Sec. 6038D and regs under that Code section provide that certain taxpayers have to fill […]

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IRS National Tax Advocate: problems remain with the IRS offshore voluntary disclosure program

IRS National Tax Advocate: problems remain with the IRS offshore voluntary disclosure program

National Taxpayer Advocate (NTA) Nina Olson has released her annual report to Congress, and it highlights flaws with the IRS offshore voluntary disclosure program (OVDP). According to the NTA, the flaws do not bode well for fairness and justice in IRS’s implementation of future settlement programs and undermine voluntary taxpayer compliance. The NTA has recommended […]

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Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

Washington Alert – TIGTA Report on IRS and ACA; Taxpayer ‘fundamental rights’; CBO Report on SSA benefits

During the second half of fiscal year 2014, the Treasury Inspector General for Tax Administration (TIGTA) completed 75 audits and 1,636 investigations, according to a report the agency recently released. (Semiannual Report to Congress – April 1, 2014-Sept. 30, 2014) TIGTA’s combined audit and investigation efforts “recovered, protected and identified monetary benefits totaling $16.6 billion,” […]

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National Taxpayer Advocate Decries Expected Decline In IRS’s Levels Of Taxpayer Service

National Taxpayer Advocate Decries Expected Decline In IRS’s Levels Of Taxpayer Service

IR 2015-02 Click here for the Executive Summary: 2014 Annual Report to Congress. National Taxpayer Advocate Nina E. Olson has released her 2014 annual report to Congress, which expresses concern about the impending dismal levels of taxpayer service from IRS of record proportions, and recommends that Congress enact a principles-based Taxpayer Bill of Rights, adopt […]

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Taxpayer Advocate criticizes IRS’s use of FAQs & other unpublished guidance

Taxpayer Advocate criticizes IRS’s use of FAQs & other unpublished guidance

National Taxpayer Advocate (NTA) Nina Olson, speaking at a recent accounting conference, addressed IRS’s provision of significant guidance in formats that aren’t “published guidance,” including frequently asked questions (FAQs). She highlighted a number of ways that this can be problematic for taxpayers, including the fact that such guidance can be changed without notice. Background on […]

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Taxpayer Advocate’s report weighs in on return preparer & exempt org qualification issues

Taxpayer Advocate’s report weighs in on return preparer & exempt org qualification issues

IR 2014-78.  In her midyear report to Congress, National Taxpayer Advocate (NTA) Nina Olson identified a number of priority issues the Taxpayer Advocate Service (TAS) will address in the upcoming fiscal year. Key areas highlighted in the report are minimum standards for tax return preparers, ongoing exempt organization issues, the taxpayer bill of rights, and […]

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Taxpayer Advocate opposes provision to reinstate private debt collectors at IRS

Taxpayer Advocate opposes provision to reinstate private debt collectors at IRS

May 13, 2014 Letter from National Taxpayer Advocate to Congressional Leaders. Click here for the National Taxpayer Advocate’s May 13 to Congressional leaders. [Link Omitted] In a May 13 letter to Congressional leaders, National Taxpayer Advocate (NTA) Nina Olson has expressed her disapproval of the use of private collection agencies (PCAs) to collect delinquent taxes. […]

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Taxpayer Advocate’s annual report emphasizes Taxpayer Bill of Rights and IRS funding

Taxpayer Advocate’s annual report emphasizes Taxpayer Bill of Rights and IRS funding

In IR 2014-3, National Tax Advocate (NTA) Nina Olson has released her 2013 Annual Report to Congress. The key areas are a proposal for a comprehensive Taxpayer Bill of Rights and a discussion of the inadequacy of the funding for IRS. The NTA has set up a webpage that has links to all of the […]

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Starve The IRS Beast, Punish The Average Taxpayer

Starve The IRS Beast, Punish The Average Taxpayer

Starve The IRS Beast, Punish The Average Taxpayer, as reported in Forbes. Some folks cheer when the Internal Revenue Service’s budget shrinks. Last summer, for example, a House subcommittee approved a 24% IRS budget cut, in part as punishment for the agency’s ham-handed handling of tax-exempt applications from Tea Party groups. But before you join […]

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U.S. IRS needs ‘Plan B’ on stalled tax preparer rules

U.S. IRS needs ‘Plan B’ on stalled tax preparer rules

WASHINGTON (Reuters) – The U.S. Internal Revenue Service needs a fallback option that would encourage thousands of tax return preparers to voluntarily become certified, with the agency’s mandatory training program now facing uncertainty in court, an IRS watchdog told Reuters. Nina Olson, the National Taxpayer Advocate, who defends taxpayers’ rights as the ombudsman within the […]

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IRS should create, adopt U.S. taxpayer bill of rights – National Taxpayer Advocate

IRS should create, adopt U.S. taxpayer bill of rights – National Taxpayer Advocate

WASHINGTON (Reuters) – The U.S. Internal Revenue Service should take steps to restore public trust in its work, including adopting a taxpayer bill of rights that clearly states individuals’ rights to fair treatment from the tax agency, an IRS watchdog said on Thursday. With its reputation for political neutrality hurt by a 2013 uproar over […]

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National Taxpayer Advocate Identifies Priority Issues for Upcoming Year; Reports on Exempt Organization Review Concerns

National Taxpayer Advocate Identifies Priority Issues for Upcoming Year; Reports on Exempt Organization Review Concerns

IR-2013-63, National Taxpayer Advocate Nina E. Olson today (June 26) released her statutorily mandated mid-year report to Congress that identifies the priority issues the Taxpayer Advocate Service (TAS) will address during the upcoming fiscal year. The report expresses particular concern about the impact of budget cuts on the IRS’s ability to meet taxpayer needs, the […]

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National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft

National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft

WASHINGTON — National Taxpayer Advocate Nina E. Olson today (January 9, 2013) released her 2012 annual report to Congress, identifying the need for tax reform as the overriding priority in tax administration. The Advocate also expressed concern that the Internal Revenue Service is not adequately funded to serve taxpayers and collect tax, and identified ways […]

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Identify Theft Is Causing Logjam at IRS – Refunds Delayed

Identify Theft Is Causing Logjam at IRS – Refunds Delayed

As reported in the WSJ, Identity Theft is causing a virtual logjam at the IRS for processing refunds due taxpayers.  Here’s the article: Why Won’t the IRS Take My Call? By Tom Herman Q:I am a victim of identity theft, and have become frustrated with the IRS. It takes more than 20 minutes to speak […]

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TAS Will Continue to Advocate that the IRS Modify the Offshore Voluntary Disclosure Program so that People Who Made Honest Mistakes Can Correct them Without Fear of Excessive Penalties

TAS Will Continue to Advocate that the IRS Modify the Offshore Voluntary Disclosure Program so that People Who Made Honest Mistakes Can Correct them Without Fear of Excessive Penalties

Editor’s Note:  I previously blogged on the Taxpayer Advocate’s Report to Congress and identified two areas of particular concern, one of which is the Report section on “Collection Update: IRS Fresh Start Initiatives; Significant Changes Have Been Made, but Further Improvements Are Needed.”  The other is TAS Will Continue to Advocate that the IRS Modify […]

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National Taxpayer Advocate Identifies Challenges and Issues for Upcoming Year in Mid-Year Report to Congress

National Taxpayer Advocate Identifies Challenges and Issues for Upcoming Year in Mid-Year Report to Congress

Editor’s Note:  below is the announcement from IRS regarding the National Taxpayer Advocate’s report to Congress.  I will be separately blogging two areas contained in the Report, namely,  (1) “TAS Will Continue to Advocate that the IRS Modify the Offshore Voluntary Disclosure Program so that People Who Made Honest Mistakes Can Correct them Without Fear […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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