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Status of Several Issues Pushed by TAS

Posted on Aug. 12, 2019

As regular readers of the blog know, we published reflections on the tenure of Nina Olson throughout the month of July leading up to her retirement. The reflections came from many different perspectives and offered a variety of thoughts on her tenure. Thank you to everyone who wrote a reflection or commented on the site. On her last day, Nina published a blog post providing an update on a number of issues she was working to resolve before she left. If you have not read her final blog post as NTA, it’s worth reading to learn where the issues stand if you are following an issue about which she commented. I will briefly recap them below to allow you to decide if she wrote on an issue close to your heart.

One of the issues Nina pushed during her time as NTA was taxpayer rights.  Paul Harrison, the director of the low income taxpayer clinic at Ladder Up in Chicago, wrote a reflection on Nina as a song focusing primarily on taxpayer rights.  The song is included in this post as well.

Private Debt Collection

On this issue Congress stepped up and took care of a major concern raised by Nina.  It excluded from the list of accounts that the IRS should refer to the private debt collectors taxpayers falling below 200% of poverty.  It also excluded certain taxpayers receiving means tested income.  These changes definitely benefit the low income individuals who will no longer be receiving the multitude of contacts from the collectors.  I think they also benefit the PDCs and the IRS.  Chasing most of these individuals for payment is, more often than not, a losing proposition.

Training on Taxpayer Rights

I have written before about cases in which taxpayers have argued that TBOR has the “teeth” to stop the IRS from certain action or behavior.  In those cases the IRS argues that TBOR lacks teeth to allow the court to stop its action and the taxpayer argues that for TBOR to have meaning it must stop certain types of behavior.  If TBOR has any teeth, it certainly should have teeth regarding the training of IRS employees on the enumerated rights since that is discussed in the statute. Congress stepped in again here and ordered the IRS to develop a plan for training employees on taxpayer rights.

Exclusion of TAS Open Cases from Passport Certification

The IRS has administratively and temporarily pulled cases from the passport certification process if the taxpayer is working with TAS to resolve the issue.  This is a good result for taxpayers trying actively to work out their cases.  It will be interesting to watch and she if this becomes a permanent practice or just a temporary experiment.

Economic Hardship Indicator

Nina sought to have the IRS tag the accounts of qualifying taxpayers and to stop affirmative collection from people with the indicator.  She marks this as unfinished business since the IRS did not adopt her recommendation.

TAS Attorney Hiring Prohibition

Nina hired a number of attorneys to work with her within TAS.  Starting in 2015 Treasury basically stopped allowing her to hire attorneys to work directly under the NTA.  She did not succeed in changing the Treasury policy before she left.  This issue does not have a direct impact on practice before the IRS but, obviously, impacts the functioning of TAS.

Internal Revenue Manual Chapters on Taxpayer Assistance Orders and Taxpayer Advocate Directives

Nina has proposed some changes to the operation of TAOs which the IRS has not yet accepted.

Transparency of Chief Counsel Guidance

In 1998 Congress required many advisory opinions issued by Chief Counsel’s Office be made public.  Some advice is still not seeing the light of day.  Nina suggests that changes are forthcoming.

Conclusion

The details are in her blog post.  The purpose of this post is to alert you to the issues she discusses in case one or more of those issues is of interest to you.   

Now for the promised song about taxpayer rights:

(What’s so Funny ‘Bout) Asserting Taxpayer Rights?

(To the tune of (What’s so Funny ‘Bout) Peace, Love, and Understanding? By Nick Lowe. Famously covered by Elvis Costello & the Attractions of whom, I’ve been told on good authority, the erstwhile NTA was a fan.)

As I read through
The IRC
Searchin’ for fairness or a bit of integrity

I ask myself
Is all hope lost
Is there only debt, dis’lowance, and inequity?

And each time
I feel like this inside,
There’s only one thing I wanna know:

What’s so funny ‘bout asserting taxpayer ri-ights? Ohh!
What’s so funny ‘bout asserting taxpayer ri-ights?

And as I walked on
Through troubled seas
I’m so glad I found the LITC
‘Cause they the strong
And they are the trusted
And they are the LITC
Sweet LITC!





‘cause each time another notice arrives, just makes me wanna cry.
What’s so funny ‘bout asserting taxpayer ri-ights? Ohh!
What’s so funny ‘bout asserting taxpayer ri-ights?

‘Cause they the strong
And they are the trusted
And they are the LITC
Sweet LITC!


‘cause each time another notice arrives, just makes me wanna cry.
What’s so funny ‘bout asserting taxpayer ri-ights/ Ohh!
What’s so funny ‘bout asserting taxpayer ri-ights?

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