It’s preposterous. There’s no problem that’s getting addressed with this solution, this is a solution in search of some problem.
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Department of the Treasury
Deputy Commissioner should be replaced. A thorough review of IT contracts
should be conducted. The Integrated Modernization Business Plan* should be
systematically reviewed and a version of it cost-effectively implemented. An oversight board composed of private sector IT experts should be established and given
the authority to conduct meaningful, contemporaneous oversight.
TAXPAYER RIGHTS AND PRIVACY
Legal protections for taxpayer rights and privacy have improved during the past three decades, but they remain inadequate.** Congress should do more. For example, interest on overpayments should be the same as interest on underpayments rather than the government receiving a higher rate, the time limit for taxpayers to sue for damages for improper collection actions should be extended, the jurisdiction of the Tax Court should be expanded, and the tax penalty system should be reformed by rationalizing the penalty structure and reducing some of the most punitive penalties.”
The Office of the Taxpayer Advocate was created by Congress to assist taxpayers when the IRS bureaucracy is unresponsive or negligent. About 1.7 percent of the IRS budget goes to this function.“ Each year, the Office handles more than 250,000 cases, helping taxpayers to deal with the IRS. Each year, it issues nearly 2000 taxpayer assistance orders, a form of administrative injunction, forcing the rest of the IRS to stop taking unwarranted actions.**
Congress should provide the Office of the Taxpayer Advocate with greater resources so that it may better assist taxpayers suffering from wrongful IRS actions. The office should also be strengthened by, among other things:
• Ensuring that the National Taxpayer Advocate can make his or her own personnel decisions to protect its independence;
• Ensuring NTA access to files, meetings, and other information needed to assist taxpayers or investigate IRS administrative practices;
• Requiring the IRS to address the NTA’s comments in final rules and including the NTA in deliberations prior to the release of a proposed rule; and
• Authorizing the NTA to file amicus briefs independently. Administrative Burden. In 2021, Americans filed 261 million tax returns and an astounding 4.7 billion information returns (such as Form W-2s, Form 1098s
and Form 1099s).*° Complying with tax law costs Americans more than $400 billion annually, or about 2 percent of gross domestic product.*” Although the IRS