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SF #07: OFFICE OF THE TAXPAYER ADVOCATE

To protect taxpayer rights and ensure a fair and just tax system, Congress should take steps to strengthen the Taxpayer Advocate Service.

TAS Recommendations and IRS Responses

1
1.

SPECIAL FOCUS #7-1

Amend IRC § 7803(c) to clarify, pursuant to IRC § 6103(h)(1), that the National Taxpayer Advocate shall have access to tax returns and return information with respect to cases open and pending in TAS, and shall have the right to participate in meetings between taxpayers and the IRS when asked to do so by the taxpayer.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

2
2.

SPECIAL FOCUS #7-2

Amend IRC § 7803(c) to clarify that, in furtherance of her tax administration duties, the National Taxpayer Advocate shall have access to all data, statistical information, and documents necessary to perform a “full and substantive analysis” of the issues.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

3
3.

SPECIAL FOCUS #7-3

Amend IRC § 6212(a) to require the IRS to include on and within the SNOD itself the specific phone number and address of the appropriate local TAS office, based on the taxpayer’s last known address.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

4
4.

SPECIAL FOCUS #7-4

Authorize the National Taxpayer Advocate to submit amicus curiae briefs in federal appellate litigation on matters relating to the protection of taxpayer rights.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

5
5.

SPECIAL FOCUS #7-5

Require the IRS to submit proposed or temporary regulations to the National Taxpayer Advocate on a pre-publication basis for comment within a reasonable time, and address those comments in the preamble to final regulations.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

6
6.

SPECIAL FOCUS #7-6

Authorize the National Taxpayer Advocate to appoint independent counsel who report directly to the National Taxpayer Advocate, provide independent legal advice, help prepare amicus curiae briefs and comments on proposed or temporary regulations, and assist the National Taxpayer Advocate in preparing the Annual Report to Congress and in advocating for taxpayers individually and systemically.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

7
7.

SPECIAL FOCUS #7-7

Create a separate appropriation for TAS within the IRS budget to ensure that TAS funding is controlled by Congress and not by IRS.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

8
8.

SPECIAL FOCUS #7-8

Grant to the National Taxpayer Advocate non-delegable authority to issue a TAD with respect to any IRS program, proposed program, action, or failure to act that may create a significant hardship for a segment of the taxpayer population or for taxpayers at large, and require that, to object to a directive, the IRS would have to respond timely in writing.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

9
9.

SPECIAL FOCUS #7-9

Amend IRC § 7811 to clarify the process by which the IRS shall appeal a TAO, and require the Commissioner of Internal Revenue or the Deputy Commissioner of Internal Revenue to raise his or her objections to a TAO (i.e., appeal the Order) issued by the National Taxpayer Advocate by responding in writing within a reasonable time, as established by the National Taxpayer Advocate in the TAO. If the order is modified or rescinded, a detailed explanation of the reasons for such modification or rescission should be provided.

IRS RESPONSE TO RECOMMENDATION: N/A

CORRECTIVE ACTION: N/A

TAS RESPONSE: N/A

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Congressional

OPEN or CLOSED: Congressional

DUE DATE FOR ACTION (if left open): N/A

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