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Why it matters

Project Statement: To provide clarity, completeness and content-specific guidance as it pertains to IRS CP90 Federal Payment Levy Program (FPLP)/Final Notice of Intent to Levy.

Goal Statement: Update the current CP90 Notice to reflect the payment options found on www.irs.gov/payments.

Why it matters

Project Statement: Evaluate Publication 3 – Armed Forces’ Tax Guide Certificate. Determine the if Publication 3 – Armed Forces’ Tax Guide Certificate clearly communicate appropriate guidance to public.

Goal Statement: The goal of this project is to review and improve the Publication 3 – Armed Forces’ Tax Guide Certificate and make recommendations to the IRS that will enhance customer service and improve the taxpayer experience.

Why it matters

Project Statement: A review of math error notices for content and clarity is essential to ensure that taxpayers understand the message(s) that each notice is intended to convey in terms of the specific IRS change(s) to a tax return to decide if they agree, and if not, what actions must be taken within a limited timeframe to contest the IRS’ assessment.

Goal Statement: IRS uses its math error notices authority to prevent a refund of an improperly claimed credit or deduction, however notices need to be refined to allow taxpayers to understand their obligations and options. Current Math Error Notices do not make clear what changes are being made to the return or what rights the taxpayer has regarding a dispute with the change.

Math Error Notices in current form impact six of the Taxpayer Bill of Rights: the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the IRS’s position and be heard, the right to appeal an IRS decision in an independent forum, the right to privacy and the right to a fair and just tax system.

Why it matters

Issue Statement: A review of math error notices for content and clarity is essential to ensure that taxpayers understand the message(s) that each notice is intended to convey in terms of the specific IRS change(s) to a tax return to decide if they agree, and if not, what actions must be taken within a limited timeframe to contest the IRS’ assessment.

Goal Statement: IRS uses its math error notices authority to prevent a refund of an improperly claimed credit or deduction, however notices need to be refined to allow taxpayers to understand their obligations and options. Current Math Error Notices do not make clear what changes are being made to the return or what rights the taxpayer has regarding a dispute with the change.

Math Error Notices in current form impact six of the Taxpayer Bill of Rights: the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the IRS’s position and be heard, the right to appeal an IRS decision in an independent forum, the right to privacy and the right to a fair and just tax system.

Why it matters

Project Statement: Determine Form 2555: Foreign Earned Income and Instructions clearly communicates appropriate guidance to 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

Why it matters

Issue Statement: Taxpayer suggests that taxpayers have the option of submitting a paper form indicating that they do not want any future refunds submitted electronically, that paper checks be issued. Taxpayer is concerned about this after Equifax breach. Taxpayer does not have e-mail.

Goal Statement: The goal of this project is to make it easier to not opt to have your refund direct deposited; instead, to have a paper check mailed.

Why it matters

Issue Statement: Taxpayers may not have easy internet access nor the ability to file returns electronically. While international taxpayers may be disproportionately affected, it is also a potential concern for all taxpayers. For this reason, it is important that the 1040 instruction manual be corrected to more clearly identify where this information is in the booklet.

Goal Statement: To clarify with greater specificity where in the 1040 instruction manual information about where to mail in returns, and how and where to claim health/dental insurance out of pocket premiums is located.

Why it matters

Issue Statement: Determine if the Form 1040-SR: U.S. Tax Return for Seniors 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 taxpayer’s experience.

Why it matters

Issue Statement: My personal check for 2016 Tax Return Balance Due cleared my bank. When I looked at the image, the endorsement showed the first 4 letters of my last name and my full social security number. In the age of Identity Theft and the precautions taken by government agencies, I would think this would be a practice that should be discontinued. My recommendation would be to find an alternative method for identifying a check remittance. Perhaps a cross- reference number assigned to the 1040-V and used on the remittance check or some other means. Thank you for listening.

Goal Statement: To determine if the IRS may be putting taxpayers at risk of identity theft by possibly exposing their social security numbers (SSNs).