RECOMMENDATION 01023-001
RECOMMENDATION TEXT:
Enhance VITA, TCE, and LITC sites with virtual services for international taxpayers. This includes but is not limited to: 1) A dedicated email on IRS Newswire new applicants to offer international and virtual services for VITA, TCE, and LITC before and during the annual open application period. 2) Ask the Department of State to share these notices via their mailing lists including the STEP mailing list. 3) Updating the TAS website to encourage VITA, TCE, and LITC international virtual services grantees. There is currently no VITA, TCE, or LITC sites outside of the United States to assist qualified international taxpayers face-to-face. Offering services virtually is a cost effective next best option. By enhancing existing sites with virtual services for international taxpayers, this will address a need to assist international taxpayers across multiple time zones. This is to enhance TAS RECOMMENDATION #10-1 Develop a comprehensive customer service strategy for both U.S. citizens and resident aliens abroad and foreign individuals with U.S. tax obligations and TAS RECOMMENDATION #10-2 Explore ways to partner with the U.S. Department of State to make tax information available through State Department platforms and to provide tax customer service at U.S. embassies and consulates from the Taxpayer Advocate’s 2022 Report to Congress, both of which have already been adopted by the IRS and are ongoing. This would form part of the IRS’ commitment to adjust policies and expand services for international taxpayers through current and new customer service channels. Response Non-Adopt Implemented date. N/A Response explanation. SPEC does not offer international taxpayers face-to-face or virtual services and international tax issues would be out of scope for VITA/TCE services. We do not have the specialized experience for Foreign tax credit and international treaty laws.
IRS Action: Not adopted
SPEC does not offer international taxpayers face-to-face or virtual services and international tax issues would be out of scope for VITA/TCE services. We do not have the specialized experience for Foreign tax credit and international treaty laws.
RECOMMENDATION 01023-002
RECOMMENDATION TEXT:
SPEC to Provide an active and evergreen list of VITA, TCE, and LITC programs that offer International service on the website locations to ensure visibility for all impacted taxpayers. For LITC, the list is published on this website: https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/ And the section called “How can I find a clinic?” With the list published in a PDF and also available from an LITC finder. See the list here: https://www.irs.gov/pub/irs-pdf/p4134.pdf In the PDF document there are 5 columns with information for each LITC: State, City, Clinic Name Public, Phone Number, Languages and Served in Addition to English. An additional column should be added to the PDF to indicate 1) if the site provides virtual services and 2) if the site provides services for international taxpayers (virtual services and services for international taxpayers isn’t necessarily mutually exclusive, therefore these should be indicated separately). Information for virtual and international services should also be made available in the LITC finder on the website too. This recommendation will provide an accurate list of the services and ensure customer satisfaction. Many LITC programs already provide virtual services, but it is not clear from the list of LITCs on the TAS website which do. This recommendation will help clarify. This recommendation will also provide an accurate list of the services and ensure customer satisfaction.
IRS Action: Not adopted
SPEC does not offer VITA/TCE services to international taxpayers outside the US; therefore, we do not have a list of active sites that offer international services. SPEC has no indication that a significant number of international taxpayers qualifies for VITA/TCE services based either on income or scope issues.
RECOMMENDATION 01023-003
RECOMMENDATION TEXT:
Expand VITA, TCE, and LITC international virtual services inside the United States. This includes but is not limited to: 1) A dedicated email on IRS Newswire new applicants to offer international and virtual services for VITA, TCE, and LITC before and during the annual open application period. 2) Ask the Department of State to share these notices via their mailing lists including the STEP mailing list. 3) Updating the TAS website to encourage VITA, TCE, and LITC international virtual services grantees. This is to enhance TAS RECOMMENDATION #10-1 Develop a comprehensive customer service strategy for both U.S. citizens and resident aliens abroad and foreign individuals with U.S. tax obligations and TAS RECOMMENDATION #10-2 Explore ways to partner with the U.S. Department of State to make tax information available through State Department platforms and to provide tax customer service at U.S. embassies and consulates from the Taxpayer Advocate’s 2022 Report to Congress, both of which have already been adopted by the IRS and are ongoing. This would form part of the IRS’ commitment to adjust policies and expand services for international taxpayers through current and new customer service channels.
IRS Action: Not adopted
Response Non-Adopt Implemented date. N/A Response explanation. We provide services to those who are required to file 1040-NR. This is limited to taxpayers primarily that are foreign student at local US universities.
RECOMMENDATION 01023-004
RECOMMENDATION TEXT:
Provide an active and evergreen list of TCE programs that offer International service on the website locations to ensure visibility for all impacted taxpayers. Create a campaign to find VITA, TCE, and LITC partners that can offer face-to-face services at international locations, especially in locations with high concentrations of international taxpayers like Toronto, CANADA, London, UNITED KINGDOM, and Tokyo, JAPAN. This includes but is not limited to: 1) A dedicated email on IRS Newswire requesting applicants for international sites for VITA, TCE, and LITC before and during the annual open application period. 2) Ask the Department of State to share these notices via their mailing lists including the STEP mailing list. 3) Updating the TAS website to encourage grantees. For example, see screenshots below from the TAS website encouraging LITC applications for Hawaii but not for international. Please update accordingly.
IRS Action: Not adopted
SPEC only does 1040 NR for student in the country and is limited scope. SPEC does not offer VITA/TCE services to international taxpayers outside the US; therefore, we do not have a list of active sites that offer international services. SPEC has no indication that a significant number of international taxpayers qualifies for VITA/TCE services based either on income or scope issues.
RECOMMENDATION 01023-005
RECOMMENDATION TEXT:
Ensure an up-to-date list of LITC programs that provide virtual services and services for international taxpayers is provided on the TAS website. Justification: Many LITC programs provide virtual services, but it is not clear from the list of LITCs on the TAS website which do. The list is published on this website: https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/ And the section called “How can I find a clinic?” With the list published in a PDF and also available from an LITC finder. See the list here: https://www.irs.gov/pub/irs-pdf/p4134.pdf In the PDF document there are 5 columns with information for each LITC: State, City, Clinic Name Public, Phone Number, Languages and Served in Addition to English. An additional column should be added to the PDF to indicate 1) if the site provides virtual services and 2) if the site provides services for international taxpayers (virtual services and services for international taxpayers isn’t necessarily mutually exclusive, therefore these should be indicated separately). This information should also be made available in the LITC finder on the website too. This information will benefit international taxpayers as well as taxpayers who travel frequently or work remotely and would benefit from virtual services. This recommendation will provide an accurate list of the services and ensure customer satisfaction.
IRS Action: Not adopted
LITC Programs are not operated by SPEC but are operated by Taxpayer Advocate Office.
RECOMMENDATION 01023-006
RECOMMENDATION TEXT:
Leveraging U.S. Embassies and Consulates for Overseas IRS Services The Internal Revenue Service (IRS) can improve tax compliance and taxpayer service among Americans abroad by leveraging existing infrastructure at U.S. embassies and consulates. Other federal agencies already use these posts to deliver services abroad cost-effectively, providing a clear and proven model for expanding IRS outreach in a scalable, secure, and efficient manner. U.S. Embassies and Consulates already serve as central hubs for a wide range of federal services abroad. More than 27 U.S. government agencies operate out of these facilities, including the Social Security Administration, Department of Homeland Security, Department of Justice, and the Centers for Disease Control and Prevention. These agencies use Embassy infrastructure to provide essential services to U.S. citizens living overseas—everything from Social Security claims to immigration support and public health coordination. This proves that it’s not only feasible but also cost-effective to deliver federal services through existing Embassy resources. The IRS could adopt a similar approach by partnering with the State Department to offer tax assistance services, such as VITA, TCE, and LITC at these same locations. This wouldn’t require the IRS to permanently station SPEC personnel abroad. Instead, the agency could train Embassy staff or collaborate with local partners, just as other agencies do. Having one trusted location where U.S. citizens abroad can access multiple government services would make life significantly easier for taxpayers. It would also help build trust and improve compliance, especially among low-income and elderly individuals who may struggle to navigate their tax obligations from overseas. Existing Government Agency Use of Embassies Agency Services Provided at Embassies/Consulates Relevance to IRS Social Security Administration (SSA) Federal Benefits Units (FBUs) assist U.S. retirees and beneficiaries abroad Parallels IRS needs for face-to-face help with forms, deadlines, and benefit coordination USCIS (Homeland Security) Immigration services, family reunification, refugee processing Shows capability to handle sensitive, case-specific federal services overseas U.S. Department of State Passport renewals, voting assistance, notarial services Serves overlapping citizen populations abroad with secure infrastructure Veterans Affairs (VA) Foreign Medical Program support for U.S. veterans Demonstrates long-term service commitment abroad using limited staff Selective Service System Registration services for Americans abroad Federal coordination using local consular presence USDA Foreign Agricultural Service Trade missions, food security and policy implementation Shows multi-agency adaptability of embassy resources Cost-Effectiveness and Efficiency – Shared Infrastructure: Embassies offer secure facilities, staff, and IT systems already approved for federal use. – No New Facilities Needed: Temporary IRS representatives or rotating tax assistance programs can use space on a part-time basis. – Remote Integration: Secure digital kiosks, embassy-hosted webinars, or encrypted IRS help desks can be piloted with minimal overhead. – Coordination with Consular Staff: Embassy staff already assist Americans with complex administrative processes—training in basic IRS triage is feasible. Strategic Benefits to the IRS – Increases voluntary compliance and reduces enforcement costs. – Assists aging or lower-income expats struggling with FATCA, FBAR, or tax return filings. – Demonstrates IRS commitment to taxpayer service and aligns with Treasury goals of global financial integrity. – Provides better taxpayer education in real time zones without 4 a.m. phone calls or inconsistent online services. Suggested Pilot Locations London (UK) • Frankfurt (Germany) • Tokyo (Japan) • Mexico City (Mexico) • Singapore Multiple U.S. agencies demonstrate that embassy-hosted federal services abroad are both viable and cost-effective. The IRS can adopt similar practices to enhance compliance, improve service delivery, and fulfill its global mission to serve all U.S. taxpayers—wherever they live. 15 Tax Attaches were closed in 2015 due to funding being removed. Currently, there are no TACs, VITA, TCE, or LITC sites abroad or remote services from these programs for international taxpayers.
IRS Action: Not adopted
SPEC does not have personnel located in any foreign country. More information is needed on this.