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 01134

CP 3219A

Project Statement:

Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the CP3219A, clearly communicates appropriate guidance to the public.

Goal Statement:

The goal of this project is to review and make recommendations to the IRS that will enhance customer service and improve the taxpayers’ experience. Letters and Notices are sometimes hard to understand and make it difficult for taxpayers to comply with tax law.

RECOMMENDATION 01134-1

RECOMMENDATION TEXT:

Page 1 We determined there is a deficiency (increase) on your XXXX income tax We determined there is a deficiency (increase) in your 20XX tax liability (payment due) Clarification for understanding there is a change in tax liability and balance due

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-2

RECOMMENDATION TEXT:

Page 1 Or you may send the completed petition to: Or you may send the completed petition to: Spacing issue

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-3

RECOMMENDATION TEXT:

Page 1 You will need to register for a DAWSON account to do so. You will need to register for a DAWSON (Docket Access Within a Secure Online Network) system account, which is the U.S. Tax Court’s electronic filing and case management system. Clarification of account required to submit a petition

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-4

RECOMMENDATION TEXT:

Page 2: listed under “Additional Information” Fax additional information with the enclosed Form 5564 (or signed statement explaining which items you disagree with and why) to 123-456-6789 using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. Remove this language. Fax is antiquated and rarely used in most business settings. Does anyone “fax” anymore…? This an opportunity to utilize the DUT (Document Upload Tool). See Recommendation 5 & 6.

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-5

RECOMMENDATION TEXT:

Page 2: listed under “Additional Information” If you don’t agree with the proposed changes and want us to consider additional information, you can mail or fax additional information to us. If you don’t agree with the proposed changes and want us to consider additional information, you can mail or use the Document Upload Tool to submit additional information to us. Communication and clarification – Taxpayer Rights and Sources of Assistance

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-6

RECOMMENDATION TEXT:

Page 5: listed under “Explanation of changes to your XXXX Form XXXX” Documentation Upload Tool Send us your documents using the Documentation Upload Tool within 30 days from the date of this notice. To use the tool, visit IRS.gov/dutreply and enter access code xxxxxxxxx. Add to the following section on Page 2 “You may be able to resolve your dispute with the IRS” Documentation Upload Tool Send us your documents using the Documentation Upload Tool within 30 days from the date of this notice. To use the tool, visit IRS.gov/dutreply and enter access code xxxxxxxxx Relocate to appropriate section Communication and clarification – Taxpayer Rights and Sources of Assistance

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-7

RECOMMENDATION TEXT:

Page 4: listed under “Additional Information” TAS information was incorrect on recent correspondence Update/verify contact information Communication and clarification

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-8

RECOMMENDATION TEXT:

Page 4: listed under “Additional Information” Add the following section under “Additional Information”: TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Our committee is receiving multiple requests and/or comments regarding taxpayer confusion and difficulty in receiving and understanding IRS Notices and Correspondence. This will help taxpayers remain or become compliant, increase efficiency, reduce frustration. The IRS will also receive less phone calls, less paper, less frustrated taxpayers. The Notices and Correspondence Committee believes that if the taxpayer knew they could create an on-line account, much of this confusion could be alleviated. Most taxpayers are trying to obtain or confirm individual account information on the main IRS page. OR, taxpayers never visit the IRS main page to realize that taxpayers have the ability to create and view taxpayer’s individual on-line account information. Therefore, we respectfully request that this text be included at the top of ALL IRS correspondence. Our committee would then advocate for further detail and improvements under the taxpayer on-line account – which our committee will discuss and present

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-9

RECOMMENDATION TEXT:

Page 4: listed under “Additional Information” Add the following section under “Additional Information”: Add a QR Code to go to the taxpayer on-line account. Communication and clarification – Taxpayer Rights and Sources of Assistance

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-10

RECOMMENDATION TEXT:

Page 4: listed under “Additional Information” Taxpayer Advocate Service The IRS office whose phone number appears at the top of the notice can best address and access your tax information and help you get answers. However, you may be eligible for free help from the Taxpayer Advocate Service (TAS) if you can’t resolve your tax problem with the IRS, or you believe an IRS procedure just isn’t working as it should. TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Contact your local Taxpayer Advocate office at: Address City, ST Zip 123-456-6789 123-456-6789 Or call TAS at 123-456-6789. For more information about TAS and your rights under the Taxpayer Bill of Rights, go to taxpayeradvocate.IRS.gov. Do not send your Tax Court petition to the TAS address listed above. Use the Tax Court address provided earlier in the letter. Contacting TAS does not extend the time to file a petition. Taxpayer Advocate Service The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. TAS can offer you help if your tax problem is causing a financial difficulty, you’ve tried but been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure isn’t working as it should. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. Visit www.taxpayeradvocate.irs.gov or call 123-456-6789. Update TAS language

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-11

RECOMMENDATION TEXT:

Page 4: listed under “Additional Information” Add the following section under “Additional Information”: Include the TAS QR Code. Taxpayer Rights and Sources of Assistance

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-12

RECOMMENDATION TEXT:

Page 4: listed under “Additional Information” Add the following section under “Additional Information”: The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes, or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. Taxpayer Rights and Sources of Assistance

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-13

RECOMMENDATION TEXT:

Page 4: listed under “Additional Information” Add the following section under “Additional Information”: Include the TAP QR Code. Taxpayer Rights and Sources of Assistance

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-14

RECOMMENDATION TEXT:

Taxpayer Rights and Sources of Assistance Add the following section under “Additional Information”: Taxpayer Rights and Sources of Assistance • Know and understand your rights as a taxpayer. Visit TaxpayerAdvocate.irs.gov/taxpayer-rights. • Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at TaxpayerAdvocate.irs.gov/contact-us or call 123-456-6789. Use the Taxpayer Roadmap at TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system. • Are you a low-income individual in need of someone to represent you in solving an IRS problem? Learn more at TaxpayerAdvocate.irs.gov/litc. Taxpayer Rights and Sources of Assistance Recommendation #1 As IRS is modernizing how they communicate with taxpayers the use of QR codes has been a significant factor in reducing the length of notices and allowing taxpayers to access additional information online that is not contained in the notice. We recommend IRS create a webpage specific to the Taxpayer Rights and Sources of Assistance, containing all of the links that are found in the language above. Then, instead of listing each URL in this section, have one QR code that points to the (new) webpage for Taxpayer rights and sources of assistance.

IRS Action: Adopted

Resolved prior to elevation

RECOMMENDATION 01134-15

RECOMMENDATION TEXT:

Taxpayer Rights and Sources of Assistance Add the following section under “Additional Information”: Taxpayer Rights and Sources of Assistance • Know and understand your rights as a taxpayer. Visit TaxpayerAdvocate.irs.gov/taxpayer-rights. • Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at TaxpayerAdvocate.irs.gov/contact-us or call 123-456-6789. Use the Taxpayer Roadmap at TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system. • Are you a low-income individual in need of someone to represent you in solving an IRS problem? Learn more at TaxpayerAdvocate.irs.gov/litc. Taxpayer Rights and Sources of Assistance If the above recommendation is not acceptable for any reason, we propose the following ALTERNATIVE Recommendation As IRS is modernizing how they communicate with taxpayers the use of QR codes has been a significant factor in reducing the length of notices and allowing taxpayers to access additional information online that is not contained in the notice. We recommend adding a QR code to this section that directs users to https://www.taxpayeradvocate.irs.gov/get-help/. This is the main “Get Help’ page for the Taxpayer Advocate Service.

IRS Action: Adopted

Resolved prior to elevation