Taxpayer Advocate Service. Your Voice at the IRS
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1 Taxpayer Advocate Service Your Voice at the IRS 1 1
2 Welcome 2 2
3 Our Mission We help taxpayers resolve problems with the IRS and recommend changes to prevent the problems 3 3
4 TAS Leadership Nina E. Olson National Taxpayer Advocate Rena Girinakis Deputy National Taxpayer Advocate Kim Stewart Executive Director, Systemic Advocacy Lori Mings & Bonnie Fuentes Executive Directors, Case Advocacy 4 4
5 TAS Offices Office of the National Taxpayer Advocate Washington, D.C. 75 local TAS offices nationwide One or more in every state One in District of Columbia One in Puerto Rico One at each IRS campus 5 5
6 What We Do TAS is your voice at the IRS! Our services are free We offer fair, independent, and free help You may be eligible for TAS help if you ve been unable to resolve your tax problem through normal IRS channels TAS helps taxpayers whose IRS problems are causing financial difficulty or significant cost TAS employees know the IRS and how to navigate it 6 6
7 When We Get Involved Most cases can and should be resolved through normal IRS channels 7 7
8 Some Normal IRS Channels Practitioner Priority Service Toll-free telephone service Individual Business Taxpayer Assistance Centers irs.gov/localcontacts 8 8
9 TAS Criteria: Economic Burden Suffering economic harm Facing adverse IRS action Will incur significant cost Will suffer irreparable injury 9 9
10 TAS Criteria: Systemic Burden Delay of more than 30 days past normal processing time No response by promised date Systemic or procedural failure 10 10
11 TAS Criteria Best Interest of the Taxpayer The manner in which the tax laws are being administered raises considerations of equity or has impaired or will impair the taxpayer s rights Public Policy The NTA determines compelling public policy warrants special assistance to an individual or group of taxpayers 11 11
12 TAS Authority Taxpayer Assistance Order (TAO) Taxpayer Advocate Directive (TAD) 12 12
13 Taxpayer Bill of Rights (TBOR) Commissioner Koskinen and NTA Nina Olson recently announced the IRS s adoption of the Taxpayer Bill of Rights The IRS will review all internal processes to make sure taxpayer rights are considered 13 13
14 Taxpayer Bill of Rights (TBOR) The right to: 1. Be Informed 2. Quality Service 3. Pay No More than the Correct Amount of Tax 4. Challenge the IRS s Position and Be Heard 5. Appeal an IRS Decision in an Independent Forum 14 14
15 Taxpayer Bill of Rights (TBOR) The right to: 6. Finality 7. Privacy 8. Confidentiality 9. Retain Representation 10. A Fair and Just Tax System 15 15
16 Taxpayer Bill of Rights (TBOR) For more information, visit TBOR pages on our Tax Toolkit at: TaxpayerAdvocate.irs.gov/taxpayer-rights 16 16
17 Systemic Advocacy Part of TAS organization Works on issues affecting MULTIPLE taxpayers (individuals or businesses) 17 17
18 Bringing Systemic Issues to TAS Systemic Advocacy Management System (SAMS) Web-based system to receive advocacy issues, ideas, suggestions For taxpayers and practitioners, as well as academic, research, and professional organizations irs.gov/sams 18 18
19 Reports to Congress Annual Report to Congress and Objectives Report to Congress Submitted to Congress without Treasury or IRS review Available at TaxpayerAdvocate.irs.gov 19 19
20 FY15 Objectives Report 20 20
21 FY15 Objectives Report Identifies priority issues, emphasizes importance of the IRS: Taking concrete steps to give meaning to the Taxpayer Bill of Rights (TBOR) Issuing refunds to victims of return preparer fraud Continuing improvements in Exempt Org area Expanding the voluntary return preparer certification program to include competency testing 21 21
22 FY15 Objectives Report Implementing Taxpayer Bill of Rights TAS will: Review Internal Revenue Manuals for gaps in taxpayer rights Review all IRS training materials and add TBOR information where applicable Distribute outreach materials and work with IRS to update IRS.gov pages 22 22
23 FY15 Objectives Report Implementing the Taxpayer Bill of Rights: Tax Toolkit TBOR pages 23 23
24 FY15 Objectives Report Preparer Fraud: TAS will: Work with Wage & Investment division to develop guidance on when to issue refunds to victims of preparer fraud Work to resolve financial reporting & accounting concerns for such refunds Update guidance to TAS employees on how to advocate for victims of return preparer fraud If necessary, continue to elevate preparer fraud TAOs to highest levels of IRS 24 24
25 FY15 Objectives Report Exempt Organization Issues: TAS will: Continue to request administrative review of automatic revocations Recommend legislation to make procedures similar to IRC 501(h) available to 501(c)(4) applicants Explore why EO Select Check, which publishes names of exempt orgs, is updated only monthly Recommend IRS allow orgs treated as having their exempt status automatically revoked to demonstrate it was erroneous 25 25
26 FY15 Objectives Report Minimum Standards for Return Preparers: TAS will: Continue to recommend Congress authorize IRS to establish minimum standards for preparers Work with Return Preparer Office to assess offering competency exam prior to 2016 filing season Work with RPO on design and information included in searchable database Develop grassroots outreach and education materials for Local Taxpayer Advocates Work with the IRS Communications and Liaison on outreach to the general public 26 26
27 FY15 Objectives Report The report also: Identifies10 other areas of focus for upcoming year Reviews 2014 filing season, Describes TAS s efforts to improve its advocacy for and service to taxpayers Summarizes pending TAS research initiatives Provides update on TAS s efforts to integrate technology systems 27 27
28 FY15 Objectives Report Volume 2 contains IRS s responses to administrative recommendations the NTA made in 2013 annual report to Congress, along with additional TAS comments. Overall, the report made 113 administrative recommendations. The IRS says it has implemented, is implementing, or will implement 69 of these, although its agreement to do so is contingent on resources in some cases
29 FY15 Objectives Report: More Information More information available on our website: taxpayeradvocate.irs.gov/2015-objectives-report 29 29
30 2013 Annual Report to Congress 30 30
31 2013 Annual Report: Most Serious Problems IRS Desperately Needs More Funding to Serve Taxpayers and Increase Voluntary Compliance Budget infographic from the ARC section of the TAS website
32 2013 Annual Report: Most Serious Problems The NTA Recommends That Congress: Revises budget rules so IRS is fenced off from other spending ceilings & IRS viewed as an accounts receivable department Funds IRS at level to maximize tax compliance while protecting TP rights & minimizing TP burden Allocates IRS resources in a balanced approach to taxpayer service, outreach & education, and effective tax law enforcement 32 32
33 2013 Annual Report: Most Serious Problems IRS Should Adopt New Approach to ID Theft Victim Assistance that Minimizes Burden & Anxiety for Taxpayers 33 33
34 2013 Annual Report: Most Serious Problems The National Taxpayer Advocate recommends that the IRS: Retain specialized unit as traffic cop and single point of contact with victims Develop tracking method for how long it takes to resolve ID theft cases Implement timeliness measures so cases don t languish Develop database accessible by all functions working on ID theft cases 34 34
35 2013 Annual Report: Most Serious Problems Regulation of Return Preparers: Taxpayers and Tax Administration Remain Vulnerable to Incompetent and Unscrupulous Return Preparers 35 35
36 2013 Annual Report: Most Serious Problems NTA recommends IRS develops strategy that: Offers a voluntary exam & Con t Ed certificate Restricts ability to represent TPs in audits of returns they prepared unless they earn certificate Restricts 3 rd party designee Mounts consumer protection campaign Recommends Congress revise code to make clear IRS has authority to regulate 36 36
37 2013 Annual Report to CONGRESS: More Information More information available on our website:
38 Other TAS Programs Taxpayer Advocacy Panel (TAP) Independent panel of citizen volunteers Suggest ways to improve IRS Contact TAP at or
39 Other TAS Programs Low Income Taxpayer Clinics (LITCs) Assist: Low income taxpayers who have a controversy with the IRS Taxpayers who speak English as a second language Find the nearest location at
40 How to Contact TAS Fax or phone Local Taxpayer Advocates listed in Publication 1546, Your Voice at the IRS NTA Case Intake Line: Form 911 (download):
41 Want to Know More? Facebook: Twitter: YouTube: Tax Toolkit:
42 Questions?
43 Thank you for helping us help taxpayers!
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