IRS Temporarily Halting Passport Revocations for Some Taxpayers

NSTPInternal Revenue Service (IRS), Overdue Tax Bill

IRS to Temporarily Halt Passport Revocations for Some Taxpayers

IRS Temporarily Halting Passport Revocations for Some Taxpayers Memorandum for Taxpayer Advocate Service Employees NTA Blog In a memorandum to Tax Advocate Service (TAS) employees, the TAS has stated that the IRS will temporarily decertify taxpayers with open TAS cases. Decertification means that taxpayers with seriously delinquent tax debts will, temporarily, not be at risk of having their passports revoked by the State Department merely because of those seriously delinquent tax debts. Background. Code Sec. 7345 authorizes (but does not require) the IRS to certify a taxpayer's seriously delinquent tax debt to the State Department for the purposes of passport denial, limitation, or revocation. A seriously delinquent tax debt is an assessed individual tax liability exceeding $50,000 (adjusted for inflation) for which either a notice of federal tax lien has been filed or a levy has been made. IRS must also send a decertification to the Department of State where the certification was in error or where there is no longer a seriously delinquent tax debt. (Code Sec. 7345(b)) The Internal Revenue Manual provides details as to how the IRS certifies and decertifies a taxpayer. (IRM 13.1.24) A decertification protects the taxpayer's passport from being denied, limited, or revoked. The … Read More

NTA Blog: NTA Farewell from Nina Olson

NSTPInternal Revenue Service (IRS)

NTA Blog: NTA Farewell from Nina Olson

pNina Olson – NTA Blog: NTA Farewellp July 31, 2019 Today is the last day of my tenure as the National Taxpayer Advocate. It has been a wild ride over these last 18 years. It will take me years to sort out what has gone on over this period. I have been so privileged to have seen so much, learned so much, worked with wonderful people and assisted long-suffering taxpayers and representatives as they navigate the IRS “underground” (2019 Roadmap). I’ve been fortunate to work with so many committed members of Congress and their staff, in the House and the Senate, on both sides of the aisles. The Taxpayer Advocate Service’s remit – to ensure taxpayers are treated right by the IRS and their rights protected – has no party affiliation; witness the recently enacted Taxpayer First Act. I have been overwhelmed by the outpouring of emails, comments, and reflections these last few weeks. I really don’t know how to express my own gratitude for the patience of taxpayers and their representatives as TAS and I have tried to make their case over the years on all sorts of issues. The way I have been able to accept these tributes … Read More

Taxpayer Roadmap 2019, An Illustration of The Modern United States Tax System

NSTPIndividual Taxpayers, Internal Revenue Service (IRS), IRS Online Tools

Taxpayer Roadmap 2019, an Illustration of The Modern United States Tax System

Taxpayer Roadmap 2019, an Illustration of The Modern United States Tax System The Taxpayer Advocate Service (TAS) has mapped out the modern United States tax system – and it makes New York's subway system look simple. You can view a full size version as a PDF here. According to TAS, the map is intended to illustrate "the stages of a taxpayer’s journey through the tax system." The map highlights the complexity of tax administration, with its many connections, overlaps, and repetitions between stages. "It makes clear," explains TAS, "why the road to tax compliance isn’t always easy to navigate." The National Taxpayer Advocate (NTA), Nina Olson, released the map before her scheduled departure this year. "Anyone looking at this map will understand that we have an incredibly complex tax system that is almost impossible for the average taxpayer to navigate," Olson said. "I personally have spent dozens of hours designing and preparing this map, as have many members of my staff." Olson went on to make clear that there’s more to come. "For every step shown on the map, there are tens of steps and interactions that are impossible to represent in a single document," she explained. "Thus, TAS is working … Read More

National Taxpayer Advocate, Nina Olson, Announces Her Retirement

NSTPInternal Revenue Service (IRS)

National Taxpayer Advocate, Nina Olson, Announces Her Retirement

On Friday, March 1, Nina Olson, National Taxpayer Advocate (NTA), posted her farewell message on the NTA’s blog. In it, she announces that she will retire on July 31, 2019, after eighteen years of service. During her tenure as the NTA, the IRS adopted the Taxpayer Bill of Rights, a concept she both advocated for, and played a major part in designing. Ms. Olson hopes to further develop the services surrounding the Taxpayer Bill of Rights prior to her retirement. Among her goals for the Taxpayer Bill of Rights are: the addition of mandatory employee training on identification and public disclosure of Program Manager Technical Advice (PMTA) memoranda; and developing rights-based notices of math errors, collections, and more. Ms. Olson’s voice as the champion for the individual taxpayer will be missed. The National Society of Tax Professionals (NSTP) appreciates her years of service with the IRS and wishes her every success in her future endeavors. Ms. Olson’s retirement blog entry can be read in its entirety here.