National Taxpayer Advocate Annual Report to Congress, 2009. Executive Summary: Preface and Highlights

摘要

Section 7803(c)(2)(B)(ii) of the Internal Revenue Code requires the National Taxpayer Advocate to submit this report each year and in it, among other things, to identify at least 20 of the most serious problems encountered by taxpayers and to make administrative and legislative recommendations to mitigate those problems. Thus, the statute requires that the report focus on problems and areas in need of improvement. The IRS has, through talent, determination, and dedication, pulled off what could have been a disastrous filing season, what with significant tax law changes enacted in the midst of the filing season. The IRS had no slack in implementing these new or expanded programs including revising withholding tables for the Making Work Pay credit and quickly processing claims and amended returns for the First-Time Homebuyer Credit which were designed to stimulate the sluggish economy. The IRS also faced less sweeping but notable challenges effectively, including its productive voluntary disclosure program for taxpayers holding offshore accounts and the guidance it quickly issued to assist victims of the devastating Madoff Ponzi scheme.