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Advocate's report to Congress available.


National Taxpayer Advocate Nina E. Olson Nina E. Olson is the United States National Taxpayer Advocate. She reports directly to the Commissioner of Internal Revenue on behalf of the Taxpayer Advocate Service, a government office dedicated to helping taxpayers solve their problems with the Internal Revenue Service. Ms.  recently said the complexity of the Internal Revenue Code The Internal Revenue Code is the body of law that codifies all federal tax laws, including income, estate, gift, excise, alcohol, tobacco, and employment taxes. These laws constitute title 26 of the U.S. Code (26 U.S.C.A. § 1 et seq.  is the most serious problem facing taxpayers and the IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. .

In her annual report to Congress, Olson cites the alternative minimum tax, the earned income tax credit The United States federal Earned Income Tax Credit (EITC) is a refundable tax credit that reduces or eliminates the taxes that low-income married working people pay (such as payroll taxes) and also frequently operates as a wage subsidy for low-income workers.  and the large number of provisions designed to encourage taxpayers to save for education and retirement as key illustrations of the problems of complexity wrought by the code.

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The report also notes that the IRS is trying to compensate for budget constraints by expanding its use of centralized and automated examination and collection processes, and limiting processes that require human intervention or contact.

Download the report at www.irs.gov/advocate/article/0,,id=133967,00.html.
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Title Annotation:TAXPAYER ADVOCATE
Publication:California CPA
Article Type:Brief Article
Geographic Code:1U9CA
Date:Mar 1, 2005
Words:121
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