January 10, 2014 3:29 pm

Taxpayer Advocate Annual Report

The National Taxpayer Advocate is an independent organization within the IRS to help taxpayers resolve problems with the IRS as well as to recommend changes that will prevent problems. Nina Olsen, the current advocate, urged Congress to adopt a comprehensive Taxpayer Bill of Rights to create trust in our tax collectors. Suggested rights would include: (1) the right to be informed, (2) the right to quality service, (3) the right to pay no more than the correct amount of tax, (4) the right to challenge the IRS’s position and be heard, (5) the right to appeal an IRS decision in an independent forum, (6) the right to finality, (7) the right to privacy, (8) the right to confidentiality, (9) the right to retain representation, and (10) the right to a fair and just tax system, including access to the Taxpayer Advocate Service.

She also pointed out the need for more funding for the IRS to hire and train more employees. The reason: They have growing responsibilities in light of the Affordable Care Act.

Source: IR-2014-3

advertisement
Tax Glossary

Revenue ruling

A revenue ruling is the Commissioner’s “official interpretation of the interpretation of the law” and generally is binding on revenue agents and other IRS officials. Taxpayers generally may rely on published revenue rulings in determining the tax treatment of their own transactions that arise out of similar facts and circumstances.

More terms