{"id":3873,"date":"2018-09-04T00:00:00","date_gmt":"2018-09-04T06:00:00","guid":{"rendered":"https:\/\/universalaccountingschool.com\/the-national-taxpayer-advocate-submits-year-end-report-to-congress-2\/"},"modified":"2024-12-18T22:21:50","modified_gmt":"2024-12-19T05:21:50","slug":"the-national-taxpayer-advocate-submits-year-end-report-to-congress-2","status":"publish","type":"post","link":"https:\/\/universalaccountingschool.com\/the-national-taxpayer-advocate-submits-year-end-report-to-congress-2\/","title":{"rendered":"The National Taxpayer Advocate Submits Year-End Report to Congress"},"content":{"rendered":"
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Every year the National Taxpayer Advocate submits a report to Congress identifying the most significant issues encountered by taxpayers.\u00a0 On December 31st, Nina E. Olson (current National Taxpayer Advocate) released the year-end report which focuses on three main concerns: the need for tax reform, budget increases to aid the IRS in better serving taxpayers and collecting taxes, and a more diligent effort to assist victims of tax-related identity theft and return-preparer fraud.<\/p>\n

In regards to tax reform, Olson noted compliance burdens and the magnitude of \u201ctax expenditures\u201d as key concerns.\u00a0 She also claimed that \u201cTax policy decisions and revenue decisions should be made separately and then married up.\u201d\u00a0 Recommendations to improve this issue include two items, as noted in the IRS press release:<\/p>\n

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  1. Lay the groundwork for tax reform by holding meetings with constituents to discuss the complexity of the existing tax code and the trade-offs between tax rates and tax breaks that tax reform will require.<\/li>\n
  2. Apply a \u201czero-based budgeting\u201d approach to comprehensive tax reform that starts out with the assumption that all tax benefits will be eliminated and then adds a benefit back only if Members conclude that, on balance, the public policy benefits of providing that benefit through the tax code outweigh the complexity it imposes on taxpayers.<\/li>\n<\/ol>\n

    Recommendations for budget increases and the assistance for victims of identity theft were also provided.<\/p>\n

    Other \u201cserious problems,\u201d as detailed by the year-end report, include the following:<\/p>\n