Federal Payment Levy Program: The New IRS Automated Levies on Military Retirement Payments May Be Harming Veterans Experiencing Economic Hardship

Over the years, I and my staff have written and advocated extensively about our concerns with the IRS’s implementation of the Federal Payment Levy Program (FPLP). My concerns are amplified by a recent IRS change in policy regarding adding military … Read More

Private Debt Collection Program – What You Need to Know

  The Internal Revenue Service recently implemented a new private debt collection program and will assign certain overdue federal tax debts to private collection agencies (PCAs). Posted on this site are some questions and answers about the program, along with … Read More

Correctible Error Authority Part 2: Why Correctible Error Authority Creates More Problems Than It Resolves

In my last blog, I discussed my concerns about the IRS’s current use of math and clerical error authority under IRC §§ 6213 (b) and (g). This week, I’ll take a closer look at the proposal to expand math error … Read More

Why Correctible Authority Error Raises Significant Taxpayer Rights Concerns – Part 1

People occasionally ask me which areas of tax administration worry me the most. There is certainly no shortage of candidates, but if I had to narrow it down, the IRS’s math and clerical error authority under IRC § 6213(b) and (g) … Read More

NTA Nina Olson Testified on IRS FY 2018 Budget Request

National Taxpayer Advocate Nina Olson testified before the Subcommittee on Financial Services on IRS FY 2018 Budget Request. Read her complete testimony. Source: taxpayeradvocate.irs.gov

IRS Allowable Living Expense Standards Do Not Provide Taxpayers With a Sustainable Standard of Living

At TAS, we help taxpayers from all walks of life. When it comes to taxpayers with tax debt, some taxpayers have the resources to pay their debt. This blog focusses on the method the IRS uses to determine the amount of basic … Read More