Key Terms

Reports to Congress

By law, the National Taxpayer Advocate (NTA) must submit two reports to Congress each year. The NTA delivers these reports to the Senate Committee on Finance and the House Committee on Ways and Means with no prior review or comment from the Commissioner, the IRS Oversight Board, the Secretary of the Treasury, any other Treasury officer or employee, or the Office of Management and Budget.

The Annual Report, delivered in January each year, includes:

  • A summary of the 20 most serious problems encountered by taxpayers;
  • Legislative and administrative recommendations for solving those problems; and
  • An examination of the year's most frequently litigated issues.

This section includes:



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