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: Recommended
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:
Discuss with the US State Department about offering office space at Embassies and Consulates to enable VITA, TCE, and LITC sites to offer face-to-face services for international taxpayers.
IRS Action: Not adopted
SPEC does not have personnel located in any foreign country. More information is needed on this.
TAP REBUTTAL:
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.