NTA Blog 11/1/2017 Appeals Should Accept Good-Faith Requests to Review Section 6702 Penalty Abateme... Appeals Is Needlessly Turning Away Even Good-Faith Taxpayers Who Seek Administrative Review of Rejec...
NTA Blog 10/25/2017 IRS Should Identify Potentially Frivolous Positions in the Letters It Mails to T... In the early 1980s, Congress became concerned with the rapid growth of deliberate defiance of the ta...
NTA Blog 10/11/2017 Earned Income Tax Credit (EITC)- TAS Study Finds Informing Taxpayers Can Help Av... Taxpayers can claim the Earned Income Tax Credit (EITC) in more than one tax year, so using the audi...
NTA Blog 10/8/2017 IRS Policy Needs to Reflect the Reality of Retirement for Today’s Taxpayers Unlike private creditors, the IRS has wide discretion to exercise its administrative levy powers.
NTA Blog 10/4/2017 IRS policy weakens requirements for penalties In the past, I’ve written extensively about penalties – touching on topics of fairness, equity, ...
NTA Blog 9/27/2017 Tax Reform The next few weeks and months are shaping up to be an exciting time for advocates of tax reform. To ...
NTA Blog 9/21/2017 Installment Agreements (IAs): Adopting National Taxpayer Advocate Recommendation... Previously, I discussed my concerns about installment agreements (IAs) and the study TAS Research co...
NTA Blog 9/13/2017 Installment Agreements (IAs): TAS Study Finds Taxpayers Enter IAs They Cannot Af... In this and next week’s blog, I will discuss my recent Most Serious Problem on Installment Agreem...
NTA Blog 9/7/2017 The IRS’s Position in Mescalero Apache Tribe v. Commissioner Raises Concerns A... About this time every year, my wonderful staff of attorney-advisors presents me with early drafts of...
NTA Blog 9/1/2017 Federal Payment Levy Program: The New IRS Automated Levies on Military Retiremen... In this blog post, I discuss my concerns about the IRS’s decision to extend the FPLP to military p...