National Taxpayer Advocate Annual Report to Congress and Related Documents (1/14/22)

The National Taxpayer Advocate’s 2021 Annual Report to Congress, here.  The related “Purple Book” with the NTA’s legislative recommendations is also out, here, along with an Appendix related to the recommendations, here.  I focus in this blog entry primarily on notifying readers of the documents.  I will likely offer more sibstamtovediscussion in later blog entries as I deem warranted.

I offer some of the NTA’s general comments (here) in her introductory remarks (which have more discussion later in the Report):

1. "2021 Was the Most Challenging Year Ever for Taxpayers," including backlogs leading to long refund delays, telephone service the worst ever, premature collection notices.
2. The pandemic stretched IRS resources but other reasons included the combination of underfunding and imposing more responsibilities on IRS.
3. The Discussion of the Most Serious Problems Encountered by Taxpayers is on pp. 32-182, starting here.  I won’t discuss these here but they are not unimportant.

Most Litigated Issues

The discussion of Most Litigated Issues is from pp. 183-205, starting here.  This is the section that the target audience for this blog will likely find most interesting.  I will not discuss this section now but will post on significant features later as I digest the information.