Taxpayer Advocacy Panel program to go on temporary administrative suspension

For more than 20 years, the Taxpayer Advocacy Panel (TAP), through its team of dedicated volunteer members, has served a vital function in our tax system by advocating for the interests of taxpayers and offering critical feedback to the IRS. The insights and concerns raised by TAP members have historically played an influential role in shaping policies and redefining services that directly affect taxpayers across the nation and abroad. At this time, however, the TAP program will enter a temporary administrative suspension, effective February 13, 2026.

This will include a suspension on the acceptance of new issues and concerns related to improving IRS processes and taxpayer service. Please return to this page for additional updates as they become available.

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Project 00996

Volunteer Income Tax Assistance (VITA) site

Project Statement:

The IRS website promotes VITA/TCE sites as providing free tax help for people who need assistance in preparing their own tax returns, including low income, disabled, and elderly taxpayers. Low income is defined as the maximum income limits for Earned Income Tax Credit (EITC) eligibility for the tax year. The current language on the website does not clarify if the income limits apply to people who have disabilities or are elderly.

Some taxpayers who are elderly or disabled have been turned away because they do not meet the income limit. The ambiguity confuses both taxpayers and VITA/TCE providers.

Goal Statement:

The goal of services provided by VITA/TCE is to serve low-income taxpayers. Language defining roles and responsibilities must be consistent with that goal and articulate guard rails when fines or penalties exist for discretionary services offered to taxpayers outside the specified income limit. This referral provides the necessary language to serve taxpayers and those who serve our underserved taxpayer communities.

RECOMMENDATION 00996-1

RECOMMENDATION TEXT:

VITA programs should primarily serve low-to-moderate income taxpayers. A recommended threshold is at least 90 percent of individuals served should not exceed the maximum income limits for Earned Income Tax Credit (EITC) eligibility for the tax year. At their discretion, VITA providers may provide tax preparation assistance to some taxpayers with income more than this annual Adjust Gross Income (AGI) limitation if the return is otherwise within the scope of the VITA program. This flexibility to exceed the 90% threshold should not jeopardize their status as a VITA provider nor penalize an application for IRS Grant funding. The language in Publication 4671 that says “At least 90% of the total number of returns prepared must not exceed the maximum income limits for EITC eligibility” should be modified to remove “must” and replace with “It is recommended that at least 90% of returns prepared should . . . “ Some disabled or elderly taxpayers may merit assistance even though their income may exceed the low-income limit. The VITA site would have discretion to assist these taxpayers even if 90 percent of total returns do not meet the low-income limit as long as the return is within the overall scope of the VITA program. For example, it could be an undue hardship for persons with disabilities or limited English skills to visit a paid preparer, or there may be situations where a one-time windfall of income pushes AGI above the limit for a taxpayer that would otherwise qualify for VITA services.

IRS Action: Recommended

RECOMMENDATION 00996-2

RECOMMENDATION TEXT:

The language describing VITA services in many IRS publications and websites state “VITA sites offer free tax help to people who need assistance in preparing their own tax returns, including:
• People who generally make $64,000 (inflation-adjusted) or less;
• Persons with disabilities; and
• Limited English-speaking taxpayers.” Adding the sentence: “While the IRS manages the VITA program and intends for this program to serve low-income taxpayers, the VITA sites are operated by IRS partners who have limited discretion to exceed those low-income limits for taxpayers who otherwise meet the VITA return requirements” will clarify for both the provider and the taxpayer who can be served at a VITA site. The existing language implies that a taxpayer qualifies for VITA services if they are disabled or ESL taxpayers without regard to the low-income limit. This language addition reinforces the concept that VITA is targeted primarily to low-income taxpayers, but exceptions can be made within certain limits.

IRS Action: Recommended