For several years now, the Harvard Legal Services Center Tax Clinic (the clinic) litigated whether certain Tax Court filing deadlines are jurisdictional or claims processing rules subject to equitable tolling. Pursuing the issue across the country, the clinic directly represented clients and filed amicus briefs on which clinic students worked and volunteer counsel assisted. Shortly prior to oral argument in the Eighth Circuit, the petitioner’s counsel asked if the clinic would take on the oral argument as well. A recent clinic alumna, who argued the same issue in the Fourth Circuit, agreed to argue the case pro bono with the backing of her firm. She became part of an all-woman team at the firm that argued the merits of the case successfully before the Supreme Court. In reversing lower court rulings, the U.S. Supreme Court held unanimously in Boechler P.C. v. Commissioner, 142 S.Ct. 1493 (Apr. 21, 2022), that the time period for filing a Collection Due Process petition in the U.S. Tax Court is not jurisdictional and is subject to equitable tolling. The Boechler decision has the potential to impact future court filings of many low-income taxpayers who often face challenging life situations that create obstacles to meeting filing deadlines. The clinic’s persistence in fighting this access to justice issue will help ensure that taxpayers can make the case for tolling the time period for filing a Tax Court petition when appropriate.

https://www.taxpayeradvocate.irs.gov/?page_id=32174&preview=trueA single mother in her 30s was denied her claims for the Earned Income Tax Credit (EITC) and related credits for a recent tax year and missed the deadline to appeal the decision to the U.S. Tax Court. She sought help from an LITC, which connected her with a pro bono volunteer attorney who filed an audit reconsideration request on her behalf. The attorney presented new evidence to prove the taxpayer’s son resided with her and that she provided his financial support. The IRS reversed its decision and awarded her the refund. The pro bono attorney went further, helping to amend the taxpayer’s other tax returns to claim her son as a dependent and for the EITC, which provided much needed additional refunds.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

The taxpayer and her children were in danger of being evicted. Although the taxpayer filed a tax return claiming a refund, she owed federal taxes from a previous year. The IRS normally applies overpayments to satisfy federal tax debts before issuing any refunds, but the taxpayer needed part of her overpayment to retain housing for her family.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

A taxpayer entered into a Direct Debit Installment Agreement (DDIA) to pay her federal tax liability. She made her final payment outside of the DDIA process because the regularly scheduled payment would have overpaid the remaining amount owed and she was concerned that the overpayment may not be refunded quickly. She also worried her refund on a recently filed federal tax return would be delayed.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

A power of attorney (POA) called TAS for help resolving a client’s balance due. The POA had submitted documents to the IRS showing that the taxpayer did not owe taxes for the sale of a house. The documents were not accepted, and the IRS adjusted the taxpayer’s account, creating a large balance due.

A taxpayer came to TAS after her bank returned her refund to the IRS via a cashier’s check because the bank account number on her tax return was off by one digit. Although the taxpayer provided a copy of the cashier’s check showing the full refund had been returned, the IRS would only issue a replacement refund for $20.

Since 1998, Congress has authorized funding for Low Income Taxpayer Clinics (LITCs) to provide free or low-cost legal representation and tax assistance to low-income taxpayers. TAS partners with LITCs throughout the country. We are happy to share one recent example of the effective partnerships between TAS and LITCs. 

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

A distraught taxpayer contacted TAS for help because her mother had been in a conservatorship with a stranger. The taxpayer and her mother were unaware that the conservator had been court-appointed. 

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

When a taxpayer does not file a required tax return, the IRS has the option of preparing the return on their behalf, which is commonly called a Substitute for Return (SFR).

National Taxpayer Advocate Erin M. Collins joined Treasury Secretary Janet Yellen and IRS Commissioner Danny Werfel at the IRS facility in McLean, Virginia, to discuss modernizing IRS technology and the launch of a paperless processing initiative.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

A taxpayer contacted the IRS to resolve a balance due that exceeded $150,000, which required the taxpayer establish a short-term payment plan. However, the IRS assistor didn’t finalize the agreement on the taxpayer’s account, resulting in the taxpayer’s bank account being levied with over $20,000 being attached.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

A taxpayer contacted TAS for assistance when their tax return was selected for audit and they were unable to resolve the audit through regular channels. TAS advocated for the taxpayer by providing a signed statement from their landlord that included the names of the taxpayer and their dependents, the start date of the lease, and the landlord’s contact information.

Taxpayers and congressional offices in the San Jose geographic area now serviced out of the Oakland, CA office.

National Taxpayer Advocate Erin M. Collins joins the American Institute of Certified Public Accountants Town Hall Series to discuss pressing issues facing the accounting industry.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

A Certified Public Accountant (CPA) representing a taxpayer contacted TAS for assistance. His client was extremely frustrated with trying to work with the IRS to resolve an issue with the processing of two of her tax returns.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

A taxpayer filed an offer in compromise (OIC) because they were unable to pay their IRS debts. They included the required processing fee, which the IRS applied to the outstanding balance, and the application fee. The OIC was rejected, but the payment was not returned.

In addition, filers of tax year 2019 information returns (other than IIRs) filed on or before August 3, 2020, will have any portion of an information return penalty that is the result of late filing abated. Information reporting penalties assessed for reasons other than lateness, such as incorrect information or non-compliance with e-file requirements, will not be waived. For tax year 2020 information returns (other than IIRs), the same relief applies to returns filed on or before August 2, 2021.

Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This success story is only one of many examples of how TAS helps resolve taxpayer issues.

If you file jointly and your spouse has a debt (this can be a federal, state income tax, child support, or spousal support debt) the IRS can apply your refund to one of these debts, which is known as an “offset.”