National Taxpayer Advocate, Fiscal Year 2013 Objectives. Report to Congress.

摘要

The Internal Revenue Code requires the National Taxpayer Advocate to submit two annual reports to the House Committee on Ways and Means and the Senate Committee on Finance. The National Taxpayer Advocate is required to submit these reports directly to the Committees without any prior review or comment from the Commissioner of Internal Revenue, the Secretary of the Treasury, or the Office of Management and Budget. The first report, due by June 30 of each year, must identify the objectives of the Office of the Taxpayer Advocate for the fiscal year beginning in that calendar year. In any given year, the Internal Revenue Service (IRS) must balance demands from a trifecta of sources the taxpaying public; congressional and other overseers; and the IRS itself, which constantly struggles to meet its increasing workload with limited resources There is much in the following report and elsewhere that demonstrates the IRS has achieved considerable success in addressing the concerns of these participants in tax administration The successful implementation of CADE 2, the beginning of Virtual Service Delivery and Fresh Start collection policies, and the maturation of return-preparer regulation are evidence that the IRS can heed its stakeholders concerns even as it introduces new processes and approaches to its workplace But this report also contains ample evidence that satisfying these three sources simultaneously can be difficult and that failure in one area can seriously and negatively impact the other two.