Advocating for Taxpayers - Internal Revenue Service · Advocating for Taxpayers “I Found My Voice...
Transcript of Advocating for Taxpayers - Internal Revenue Service · Advocating for Taxpayers “I Found My Voice...
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Advocating forTaxpayers
“I Found My Voice At The IRS”
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Who We Are
• TAS is an Independent Organization Within the IRS
• Created by Restructuring and Reform Act of 1998 (RRA ’98)
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What We Do
• TAS helps taxpayers resolve problems within the IRS
• Recommends changes to prevent the problems
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• Affects MULTIPLE taxpayers
• Relates to IRS policies / procedures
• Requires analysis / legislative changes
• Involves taxpayer rights
Systemic Issue
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Who Can Submit Issues?
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Systemic Advocacy Management System
(SAMS)
• Advocacy issues submitted by IRS employees and external stakeholders
• Web-based tracking system
• Response sent for each submission
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• Offer in Compromise acceptance letter did not acknowledge the taxpayer’s payment.
Taxpayer Example
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• Revision of Forms 433-A, 433-B and Publication 1854
Practitioner Example
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Practitioner & TAS Employee Example
• Inappropriate processing of Installment Agreements (IA)
• TPs placed on IAs with no consent
• Existing IAs revised
• IAs denied independent review
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Return Preparer
Example • IRS information for military personnel
Failed to discuss excess Social Security Tax being withheld
Failed to provide directions on how to claim excess Social Security Tax withholding
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Bringing Systemic Issues to TAS
• Use www.irs.gov/advocate
• Use IRS Form 14411 Systemic Advocacy Issue Submission Form
• Call 1-800-Tax-Form (1-800-829-3676)
• Fax to 202-622-3125
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Handling Suggestions • Every issue reviewed
• Can result in: • Immediate Intervention
• Advocacy Projects
• Can result in an Annual Report to Congress topic
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• Required by law
• 20 Most Serious Problems Affecting Taxpayers
• Legislative Recommendations
• Most Litigated Issues
Annual Report To Congress
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• Revised Definition of a Qualifying Child
• AMT Patch
• Funding for Return Preparation Program
Key Legislative Recommendations Some Results
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Our Partners Helping You Find “Your Voice”
Taxpayer Advocacy Panel (TAP) • 1-888-912-1227 • www.improveirs.org
Low Income Taxpayer Clinics (LITC) • www.irs.gov/advocate
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• Publication 1546
• Case Intake Toll-Free Line 1-877-ASK-TAS-1 (1-877-275-8271)
• www.irs.gov/advocate
TAS Resource • www.tax-toolkit.com
Contact TAS
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California Advocates
• Board of Equalization (BOE)
• Employment DevelopmentDepartment (EDD)
• Franchise Tax Board
www.taxes.ca.gov
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QUESTIONS?
&
Share Your Examples
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THANK YOU!
For Helping Us Help Taxpayers