The Internal Revenue Code requires the National Taxpayer Advocate to submit two annual reports to the House Committee on Ways and Means and the Senate Committee on Finance. The National Taxpayer Advocate is required to submit these reports directly to the Committees without any prior review or comment from the Commissioner of Internal Revenue, the Secretary of the Treasury, or the Office of Management and Budget. The first report, due by June 30 of each year, must identify the objectives of the Office of the Taxpayer Advocate for the fiscal year beginning in that calendar year.

This Objectives Report to Congress includes a Special Report on Political Activity and the Rights of Applicants for Tax-Exempt Status, in which the National Taxpayer Advocate discusses the challenges the IRS faces when determining whether political activity by exempt organizations is at permissible levels.

The Taxpayer Advocate Service (TAS), led by the National Taxpayer Advocate, is an independent organization within the IRS and is your voice at the IRS.

National Taxpayer Advocate Special Report to Congress: Political Activity and the Rights of Applicants for Tax-Exempt Status
 

Full Report: Fiscal Year 2014 Objectives Report to Congress
 

Table of Contents
 

Preface
 

Areas of Focus
 

• The IRS Harms Taxpayers by Refusing to Issue Refunds to Some Victims of Return Preparer Fraud
• The Current Limited Oversight of Return Preparers Makes Taxpayers Vulnerable to Unscrupulous or Incompetent Preparers
• As the IRS Adopts a Specialized Approach to Identity Theft Victim Assistance, Concerns About Complete and Timely Account Resolution Remain
• Implementation of the IRS’s Return Review Program Is at Extreme Risk, Which Could Cause Significant Harm and Cost
• Collection Update: The IRS’s Tepid Approach to Implementing Recent Changes in Collection Policies Has Limited Taxpayer Access to Important Collection Options
• The TAS Collection Case Review Yielded Valuable Insights on How TAS Can Improve Advocacy in Collection Cases
• TAS Prepares for Implementation of Health Care Provisions
• The IRS has Revoked the Exempt Status of Thousands of Organizations in Error, Causing Significant Harm to Taxpayers
• TAS Works to Ensure Taxpayers Know Their Rights and  Obligations
• IRS Offshore Voluntary Disclosure Programs Continue to Burden “Benign Actors” and Damage IRS Credibility
• Shared Jurisdiction and Lack of Coordination between IRS and FinCEN Burdens Taxpayers and Undermines Compliance Efforts
• International Taxpayer Service Initiatives Continue but Need a More Formal Structure
• IRS ITIN Policy Changes Make Return Filing Difficult and Frustrating
• Cuts to IRS Tax Forums Mean Lost Opportunities

Filing Season Review

TAS Research Initiatives

Case Advocacy

Systemic Advocacy

Integrated TAS Technology

Advancing a Climate of Advocacy Through New Approaches to Education

Appendices