The Taxpayer Advocate Service (TAS), is an independent organization within the IRS. Led by the National Taxpayer Advocate, TAS is your voice at the IRS.
The National Taxpayer Advocate’s Annual Report to Congress creates a dialogue at the highest levels of government to address taxpayers’ problems, protect taxpayers’ rights, and ease taxpayers’ burden. Some of the problems discussed in this report were first identified when taxpayers came to TAS for help in resolving problems with the IRS.
The National Taxpayer Advocate delivers this report directly to the tax-writing committees in Congress (the House Committee on Ways and Means and the Senate Committee on Finance), with no prior review by the IRS Commissioner, the Secretary of the Treasury, or the Office of Management and Budget.
The primary sections of the report include:
Each year’s Annual Report to Congress identifies at least 20 of the most serious problems facing taxpayers and offers recommendations to fix them. These issues can affect taxpayers’ basic rights and the ways they pay taxes or receive refunds, even if they’re not involved in a dispute with the IRS.
As your voice at the IRS, the National Taxpayer Advocate uses the Annual Report to elevate these problems and recommend solutions to Congress and the highest levels of the IRS.
Learn more about this year’s most serious problems
The Annual Report to Congress includes recommendations for new federal tax laws or changes to current ones.
The National Taxpayer Advocate (NTA) places a high priority on working with the tax-writing committees in Congress. In addition to submitting legislative proposals in each Annual Report, the NTA meets regularly with members of Congress and their staffs, and testifies at hearings on the problems faced by taxpayers to give Congress an opportunity to receive and consider the taxpayer’s perspective.
Learn more about this year’s recommendations to Congress
An analysis of the top ten most litigated issues in federal courts.
Read this year’s most litigated issues.
For the National Taxpayer Advocate, thorough research and analysis of current tax issues and trends is a vital part of the Annual Report. The Taxpayer Advocate Service research projects yield accurate, insightful data that inform her as she advocates for taxpayers, and strengthen her authority and arguments before the IRS and Congress.