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
Author Archives: Stephen Rea
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
IRS Frequently Asked Questions Can Be a Trap for the Unwary
At a recent hearing before the Subcommittee on Oversight of the Committee on Ways and Means, I was asked a seemingly simple question about what types of guidance taxpayers can rely on. Unfortunately, the answer is not simple at all. … Read More
TAS assistance offered at local Problem Solving Days
The Taxpayer Advocate Service (TAS) will conduct Problem Solving Day events in communities throughout the country in the coming months and year. During these events, TAS employees from a local office will be available to assist taxpayers in … Read More
Private Debt Collection: Recent Debts (Part 3 of 3)
In an earlier blog I discussed my concern about how the IRS’s private debt collection (PDC) program affects taxpayers who are likely experiencing economic hardship. In this blog, I want to share my concern that the IRS is not making good … Read More
Success Story: TAS Advocates for Return of Levied Proceeds
Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This story is only one of many examples of how TAS helps resolve taxpayer issues. All personal details are removed to protect the privacy of the … Read More
Private Debt Collection: Hardship (Part 2 of 3)
I have always had concerns about outsourcing tax debts to private collection agencies (PCAs). First, I believe tax collection is an “inherently governmental function” within the meaning of section five of the 1998 FEAR Act that should be performed only by … Read More
Success story: Victim of Preparer Fraud Receives Refund
Every year the Taxpayer Advocate Service (TAS) helps thousands of people with tax problems. This story is only one of many examples of how TAS helps resolve taxpayer issues. All personal details are removed to protect the privacy of the … Read More