This post is a little late in coming, but the National Taxpayer Advocate issued the Annual Report to Congress-2025, here. The key portion of the report for tax procedure enthusiasts is the “Purple Book,” here, described as:
a concise summary of 71 legislative re1commendations that the National Taxpayer Advocate believes will strengthen taxpayer rights and improve tax administration. Most of the recommendations have been made in detail in prior reports, but others are presented in this book for the first time. The National Taxpayer Advocate believes that most of the recommendations presented in this volume are non-controversial, common-sense reforms that the tax-writing committees, other committees, and other members of Congress may find useful.
There are many proposals in the Purple Book that could affect tax procedure. The discussions of current law and problems, with the proposed legislative solutions are quite good. Given that Congress has not acted on the proposals yet, I thought this would be just a “notice” blog offering the descriptions in the listing (like a table of contents):
STRENGTHEN TAXPAYER RIGHTS
1. Elevate the Importance of the Taxpayer Bill of Rights by
Redesignating It as Section 1 of the Internal Revenue Code
2. Require the IRS to Timely Process Claims for Credit or
Refund
3. Require Notices of Claim Disallowance to Clearly State
the Reasons for Disallowance, Explain Administrative and Judicial Appeal
Options, and Specify Applicable
Timeframes
IMPROVE THE FILING PROCESS
4. Treat Electronically Submitted Tax Payments and Documents
as Timely If Submitted on or Before the Applicable Deadline
5. Authorize the IRS to Establish Minimum Standards for
Federal Tax Return Preparers and to Revoke the Identification Numbers of
Sanctioned Preparers
6. Extend the Time for Small Businesses to Make Subchapter S
Elections
7. Adjust Individual Estimated Tax Payment Deadlines to
Occur Quarterly
8. Eliminate Duplicative Reporting Requirements Imposed by
the Bank Secrecy Act and the Foreign Account Tax Compliance Act
9. Authorize the Use of Volunteer Income Tax Assistance
Grant Funding to Assist Taxpayers With Applications for Individual Taxpayer
Identification Numbers
