NTA Blog: IRS Strategic Operating Plan Has Potential to Transform Tax Administration

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 … Read More

NTA Blog: LITC Program Office Announces Supplemental Grant Opportunities for New Clinics and Expansion of its Eligibility Criteria

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 … Read More

NTA Blog: National Taxpayer Advocate Urges Congress to Maintain IRS Appropriations But Re-Direct Some Funds Toward Taxpayer Service and Information Technology Modernization

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 … Read More

NTA Blog: Standard Mileage Deduction Rates Should Be Consistent for All Taxpayers

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 … Read More

NTA Blog: Disaster Relief: What to Know if You’ve Been Affected By a Federally-Declared Disaster and the Recent Additional Time Provided For Parts of Alabama, California and Georgia

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 … Read More

NTA Blog: Lookback Rule: The IRS Fixes the Refund Trap for the Unwary

February 27, 2023 – For tax year (TY) 2019, there were nearly 34 million returns filed between the postponed period of April 16, 2020, and July 15, 2020, and for TY 2020, there were nearly 29 million returns filed between … Read More

NTA Blog: The IRS Must Be Proactive in Issuing Timely and Clear Guidance to Resolve Tax Reporting Ambiguities

February 9, 2023 – I have written frequently about the burdens the complexity of the Internal Revenue Code imposes on taxpayers and the IRS alike. One of the burdens it imposes on the IRS and its Office of Chief Counsel … Read More

NTA Blog: EITC Awareness Day Is January 27: The Earned Income Tax Credit is an Important and Confusing Credit for Eligible Taxpayers

January 26, 2023 – The tax year (TY) 2022 filing season kicked off on January 23, 2023. Each filing season, taxpayers face a variety of challenges, including choosing a qualified return preparer, locating a volunteer tax return preparation site, selecting tax … Read More

NTA Blog: National Taxpayer Advocate Releases 2022 Annual Report to Congress

January 20, 2023 – Last week, I submitted to Congress the National Taxpayer Advocate’s 2022 Annual Report and the sixth edition of the National Taxpayer Advocate’s Purple Book, which presents legislative recommendations designed to strengthen taxpayer rights and improve tax administration for all … Read More

NTA Blog: January 16, 2023, Martin Luther King, Jr. Day of Service

January 13, 2023 – On the third Monday in January, we observe Martin Luther King, Jr., Day of Service. As the National Taxpayer Advocate, I reflect on Rev. Dr. King’s legacy of advocating for systemic change and find inspiration in … Read More