An official website of the U.S. Gov An official website of the U.S. GovWarm holiday greetings from the Taxpayer Advocate Service (TAS)! As we bid farewell to this year, it is a fitting time to reflect on the dedication and hard work that contributed to making 2023 better than previous years. This year, the additional funding provided as part of the Inflation Reduction Act (IRA) enabled the IRS to begin to dig out from an immense backlog. Taxpayers saw more phone calls answered and were able to get refunds processed quicker than any time since the COVID-19 pandemic. TAS stood steadfastly by taxpayers throughout this journey.
Background: Since 2018, TAS has been urging the IRS to stop assigning to private collection agencies (PCAs) the accounts of taxpayers who receive Supplemental Security Income (SSI) or Social Security Disability Income (SSDI). In 2019, Congress passed the Taxpayer First Act (TFA), which required the IRS to exclude these accounts. Specifically, TFA § 1205(a) amended Internal Revenue Code § 6306(d)(3) to exclude from assignment to PCAs the debts of taxpayers “substantially all of whose income consists of disability insurance benefits under section 223 of the Social Security Act or supplemental security income benefits under title XVI of the Social Security Act.”
This letter is issued by the Appeals Office of the IRS acknowledging they received your withdrawal request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.
National Taxpayer Advocate delivers Annual Report to Congress; focuses on taxpayer impact of processing and refund delays
The National Taxpayer Advocate’s Annual Report to Congress identifies taxpayers’ problems and provides suggestions to further protect taxpayer rights and ease taxpayer burden
Pre-Filing Season Awareness Event for Helena, Montana. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for Guaynabo, Puerto Rico. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for Cheyenne, Wyoming. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for West Virginia. Several dates and times available. Please check back often for updates.
Pre-Filing Season Awareness Event for Milwaukee, Wisconsin. Several dates and times available. Please check back often for updates.
