National Taxpayer Advocate Releases Report to Congress

National Taxpayer Advocate Nina Olson today released (IR-2012-66) her semi-annual report to Congress, Fiscal Year 2013 Objectives:

The report expresses particular concern about the taxpayer impact of expired and expiring tax provisions, the rise in tax fraud and tax-related identity theft, and attempts to limit the National Taxpayer Advocate’s formal input on issues that affect taxpayer rights and taxpayer burden via “Taxpayer Assistance Orders” and “Taxpayer Advocate Directives.”

Impact of Changes in Tax Law on Taxpayers and the IRS.  “The continual enactment of significant tax law and extender provisions late in the year has led to IRS delays in handling millions of taxpayers’ returns and caused many taxpayers to underclaim benefits because they did not know what the law was,” Olson wrote. “Because of the magnitude of these challenges and the uncertainty about such a large number of important provisions, the 2013 filing season is already at risk. The 2013 filing season is likely to pose problems for many (if not most) taxpayers and the IRS if Congress does not address the many provisions that have already expired or soon will.”

• Accounting Today, National Taxpayer Advocate Sees 2013 Filing Season ‘At Risk’
• Bloomberg, Fiscal Cliff Puts 2013 Tax Filing At Risk, Advocate Says
• The Hill, IRS Watchdog: ‘Fiscal Cliff’ Imperils 2013 Filing Season
• Reuters, A Mid-Year Look at the Coming Tax Mess