TAP 04-044

Tax Transcripts for Taxpayers

Statement of Issue:

Taxpayer Assistance Centers (TACs) no longer provide tax return and tax account transcripts to taxpayers. These transcripts must now be requested by phone or mail with a two-week timeframe for delivery These transcripts often meet the requirements of lending institutions and demonstrate residency for taxpayers. Oftentimes there is an urgent need by the taxpayer and waiting two weeks increases taxpayer burden.

Proposal:

To decrease taxpayer burden, TAC offices should resume providing tax return and tax account transcripts to taxpayers visiting TAC offices who request them. Time required to provide copies is nominal; and as per statistics of the documented requests listed above; continuing to provide these copies would require minimal increase in resources

The proposed solution from the Taxpayer Advocacy Panel is for the TAC to provide the copies of transcripts and tax return at all times. We are not recommending this change due to the mass number of tax law assistance the TAC provides, and the redirection of the skill level of employees to resolve compliance and collection issues.

The TACs will provide transcript information (tax account transcripts) to the taxpayers and/or their representatives (the representative will need a power of attorney for the taxpayer) when an extreme hardship exists. Taxpayers or their representative are required to show verification of the hardship when they cannot wait the normal processing time.