At the end of 2011, National Taxpayer Advocate Nina E. Olson delivered her Annual Report to Congress. She included a historical discussion of the U.S. Federal income tax system. She also discussed the most serious issues encountered by taxpayers in the U.S. and she provided a status update regarding previously identified issues. Ms. Olsen went on to make legislative recommendations and also highlight the most litigated tax issues of 2011.
Although the workload of the IRS has increased due to the complexity and new provisions, its budget has been cut in the past two years. Accordingly, the effectiveness of the agency has declined. This will lead to problems like those preceding the IRS Restructuring and Reform Act of 1998. TPA Olson calls for (as she did in the previous report) a Taxpayer Bill of Rights. She implores Congress to fund the IRS appropriately.
 Most Serious Problems Encountered by Taxpayers
 International Issues
 Compliance Issues
 Tax Administration Issues
 Legislative Recommendations
As required, the TPA has included in her report certain recommendations to Congress. This section of her report is available at: http://www.irs.gov/pub/irs-utl/2011_arc_legrecommendations.pdf...
LEXIS users can access the complete commentary HERE. Additional fees may apply. (Approx. 12 pages)
RELATED LINKS: For more information regarding the duties and responsibilities of the National Taxpayer Advocate, see:
Lexis Tax Advisor -- Federal Topical § 5A:1.05 - Reform of the Internal Revenue Service: The National Taxpayer Advocate
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