Advocate's report to Congress available.

National Taxpayer Advocate Nina E. Olson recently said the complexity of the Internal Revenue Code is the most serious problem facing taxpayers and the IRS.

In her annual report to Congress, Olson cites the alternative minimum tax, the earned income tax credit 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.