Giving Tuesday: Giving Back and Staying Tax Smart

Giving Tuesday: Giving Back and Staying Tax Smart Every year after Thanksgiving, millions of Americans come together for Giving Tuesday, a global day dedicated to giving back. Whether you’re pitching in for a local charity, supporting disaster relief efforts, volunteering … Read More

A Win for Taxpayers: Internal Revenue Service Math and Taxpayer Help Act

A Win for Taxpayers: Internal Revenue Service Math and Taxpayer Help Act November 26, 2025 The National Taxpayer Advocate applauds Congress for enacting the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998) — a long-overdue reform that strengthens … Read More

As the IRS Phases Out Paper Checks, Vulnerable Taxpayers Must Not Be Left Behind

NTA Blog: As the IRS Phases Out Paper Checks, Vulnerable Taxpayers Must Not Be Left Behind Introduction   Recently, I’ve received many questions about how Executive Order (EO) 14247, Modernizing Payments To and From America’s Bank Account, will affect taxpayers. … Read More

When Taxpayers Struggle to Obtain an EIN, Everyone Loses

  When Taxpayers Struggle to Obtain an EIN, Everyone Loses Pressed for time? Listen to a summary of this blog For many Americans, starting a business represents independence, opportunity, and the chance to contribute to their communities. But before they … Read More

IRS Appeals Moves Toward Greater Transparency by Sharing Appeals Case Memoranda With Taxpayers

NTA Blog: IRS Appeals Moves Toward Greater Transparency by Sharing Appeals Case Memoranda With Taxpayers   Introduction For years, I have urged the IRS Independent Office of Appeals (Appeals) to provide taxpayers with a copy of the Appeals Case Memorandum … Read More

The Road Ahead for Pending Tax Administration Legislation

On January 30, 2025, Senator Mike Crapo, chairman of the Senate Finance Committee, and Senator Ron Wyden, the Committee’s ranking member, introduced a discussion draft of the Taxpayer Assistance and Service Act (TAS Act). This broad and sweeping bill seeks to … Read More

Tax Court Collection Due Process Refund Jurisdiction and the TAS Act

Earlier this year, the Senate Finance Committee took a significant step toward modernizing and improving tax processes by introducing a discussion draft of the Taxpayer Assistance and Service or “TAS” Act. This groundbreaking draft, released by Committee Chairman Senator Mike … Read More

Appeals Improves Alternative Dispute Resolution Programs, But Barriers Remain

The IRS’s Alternative Dispute Resolution (ADR) options allow taxpayers and the IRS to resolve disputes more quickly than through the traditional appeals processes. Many practitioners, including me during my time in private practice, have long appreciated its advantages. I often … Read More

TAS Act Would Require the IRS to Proactively Notify Taxpayers at Risk of Economic Hardship

On January 30, 2025, Senator Mike Crapo, chairman of the Senate Finance Committee, and Senator Ron Wyden, the Committee’s ranking member, introduced a discussion draft of the Taxpayer Assistance and Service Act (TAS Act). This broad and sweeping bill seeks … Read More

Voluntary Withholding in the TAS Act

NTA Blog: Voluntary Withholding in the Taxpayer Assistance and Service Act   On January 30, 2025, a discussion draft of the Taxpayer Assistance and Service Act (“TAS Act”) was jointly released by Senator Mike Crapo, Chairman of the Senate Finance … Read More