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April 17, 2023 – Since 2020, I have repeatedly recommended a legislative change under which Congress would make foreign information return penalties and assessable penalties subject to deficiency procedures for the benefit of both the IRS and taxpayers. This change would provide taxpayers with a more efficient, less costly, and more equitable regime governing the…

April 14, 2023 – 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. National Taxpayer Advocate Erin M. Collins recently joined the American Institute of Certified Public Accountants (AICPA) Town Hall Series to discuss the IRS’s new Strategic Operating…

April 11, 2023 – With the 2023 filing season under way, taxpayers who owe tax with their 2022 tax return may be reluctant to file their returns by April 18 or may consider an extension to file. Taxpayers should know the consequences of late filing and payment. Failing to File Can Result in Penalties and…

April 7, 2023  –  Taxpayers across the nation are receiving tax assistance from the Taxpayer Advocate Service (TAS) during special Saturday Hours events offered in partnership with the IRS Taxpayer Assistance Centers (TAC).   External Article   Success Story: Successful Saturday Outreach Supports Taxpayers   Saturday Tax Assistance   Every year the Taxpayer Advocate Service…

April 6, 2023 – Today, the IRS released a Strategic Operating Plan (SOP) outlining how it intends to use the nearly $80 billion in additional funding received as part of the Inflation Reduction Act of 2022 (IRA) to improve the taxpayer experience, modernize its information technology (IT) systems, and strengthen tax compliance programs in a…

March 29, 2023  –  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. Success Story: TAS facilitates an acceptance of a taxpayer’s offer in compromise Every year the…

March 23, 2023 – The Low Income Taxpayer Clinic (LITC) Program is a critical part of a fair and effective tax administration system, and brings justice to underserved populations. The Taxpayer Advocate Service awards matching grants to qualified organizations that represent low-income taxpayers before the IRS in tax controversies and educates taxpayers who speak English…

March 16, 2023 – Large U.S. banks spend between $10 billion and $14 billion a year on technology, often more than half on new technology systems. Yet in fiscal year (FY) 2022, Congress appropriated just $275 million for the IRS’s Business Systems Modernization (BSM) account. That’s less than five percent of what the largest banks…

February 28, 2023 – I and others have written tomes about the complexity of the tax code and the burdens that tax law complexity imposes on taxpayers and the IRS alike. Taxpayers (and tax professionals) are often left wanting to pull out their hair, and comedians often mine the tax code for fresh material, especially…

February 28, 2023 – All too often we turn on the news and hear of yet another disaster affecting hundreds of thousands of people and businesses. These disasters can upend every aspect of an affected individual’s life, including damage or destruction to their home, business, and critical documents. To assist taxpayers, the President may declare…