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FY24 Goal 2: Protect Taxpayer Rights and Reduce Burden

Organizational Objectives

1
1.

Work with the IRS to identify problems and suggest changes to Individual Taxpayer Identification Number processing that will reduce delays negatively impacting taxpayers

Status: Open
Expected Completion Date: TBD

2
2.

Evaluate the IRS implementation of the Inflation Reduction Act Strategic Operating Plan to maximize protection of taxpayer rights

Status: Open
Expected Completion Date: TBD

3
3.

Evaluate how the IRS is protecting the taxpayer’s right to confidentiality, and preventing unlawful uses and disclosures of their tax return information and advocate to ensure waivers follow IRS rules and regulations; are clear, concise, and written in plain language; and provide taxpayers an avenue by which they can hold parties accountable if their return information is disclosed to a third party without their consent

Status: Open
Expected Completion Date: TBD

4
4.

Continue to propose legislative and administrative changes to reduce taxpayer compliance burdens by making the process of preparing and filing tax returns less complicated

Status: Open
Expected Completion Date: TBD

5
5.

Collaborate with IRS stakeholders to implement systemic First-Time Abatement in conjunction with recharacterized reasonable cause relief

Status: Open
Expected Completion Date: TBD

6
6.

Advocate to end systemic assessment of international information return penalties and to develop a First-Time Abatement waiver specific to these penalties

Status: Open
Expected Completion Date: TBD

7
7.

Collaborate with the IRS to identify and implement strategies for increasing e-file rates for individual and business taxpayers

Status: Open
Expected Completion Date: TBD

8
8.

Advocate for improvements and increased independence within the Independent Office of Appeals

Status: Open
Expected Completion Date: TBD

9
9.

Identify compliance barriers for overseas taxpayers and make administrative recommendations to minimize the burdens imposed on this population

Status: Open
Expected Completion Date: TBD

10
10.

Determine how often the IRS is meeting its procedural guidance for implementing bans preventing a taxpayer from claiming Earned Income Tax Credit, Additional Child Tax Credit, or American Opportunity Tax Credit for two years and report the results to the National Taxpayer Advocate

Status: Open
Expected Completion Date: TBD

11
11.

Explore past IRS collection data and outcomes to recommend guidelines to the IRS for determining under what circumstances it should generally not initiate enforcement actions such as issuing a levy or filing a lien

Status: Open
Expected Completion Date: TBD

12
12.

Collect data and continue to analyze why taxpayers often do not respond to various types of IRS notices and letters and how to improve the response rate.

Status: Open
Expected Completion Date: TBD

13
13.

Continue advocating for mitigation of the unintended impact of the filing season postponements on taxpayers who took advantage of the postponed filing season and whose advance payments (including withholding and quarterly payments) no longer align with the due date for 2019 and 2020 tax returns, resulting in the payments falling outside the three-year lookback period

Status: Open
Expected Completion Date: TBD

14
14.

Continue identifying e-filing barriers and work with the IRS to improve the accuracy and efficiency of paper return processing

Status: Open
Expected Completion Date: TBD

15
15.

Continue identifying case process efficiencies, including requesting expansion of our delegated authorities and partnering with Enterprise Case Management to modernize processes

Status: Open
Expected Completion Date: TBD

Return to FY24 TAS Operational Plan