1

Recommendations to Congress: Codify the Taxpayer Bill of Rights

2

One of the Most Serious Problems Facing Taxpayers: Lack of Service in Local IRS Offices

3

One of the Most Serious Problems Facing Taxpayers: Taxpayer Service is Poor and Getting Worse

4

Tax Revenue from Voluntary Compliance vs. Enforcement Actions

5

One of the Most Serious Problems Facing Taxpayers: Access to the IRS

6

Preface

7

Research Study: Low Income Taxpayer Clinics Survey

8

Taxpayer Rights Assessment

9

Individual Income Tax Returns Received by the IRS