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Why it matters

Project Statement: Evaluate clarity and completeness of tip reporting instructions for self-employed taxpayers.

Goal Statement: The goal of this project is to recommend to the IRS that current instruction in Pub. 531 be revised to clarify tip reporting requirements for self-employed taxpayers and improve the taxpayer’s experience.

Why it matters

Project Statement: Customer Account Services (CAS) is seeking TAP insight on the taxpayer’s preferred experience with an online account for tax professionals to perform transactions with the IRS on behalf of their clients.

Goal Statement: The Taxpayer Communications Committee (TCC) will gather and provide CAS the taxpayer feedback on their preferred experience when accessing an online application where tax professionals can perform transactions with the IRS on their behalf.

Why it matters

Project Statement: Evaluate clarity and completeness of the guidelines for taking the Qualified Business Income Deduction for rental property.

Goal Statement: The goal of this project is to recommend to the IRS that current references to finalized Notice are reflected in the instructions for taking the Qualified Income Deduction for rental property.

Why it matters

Project Statement: Determine if Form 2210: Underpayment of Estimated Tax by Individuals, Estates, and Trusts Premiums 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 taxpayer’s experience.

Why it matters

Issue Statement: There is a discrepancy in various IRS publications concerning the filing threshold for taxpayers who are married and file separately. This leaves many people within this status unsure as to whether or not they need to file a tax return. Namely, Publication 54 states that this threshold is $12,000 whereas the other publications reviewed state that this threshold is $5. It is important that the 1040 instructions booklet and Publications 17, 54, 501, 570 and any other applicable IRS documents be corrected to clearly and consistently identify the proper tax threshold for taxpayers filing as married filing separately.

Goal Statement: The goal is to make corrections to any guidance referencing the filing threshold for taxpayers who are married and filing separately.

Why it matters

Project Statement: Taxpayer Communications Committee (TCC) has been tasked with assessing public understanding of the use of third-party authorization Forms 2848 (Power of Attorney and Declaration of Representative) and 8821 (Tax Information Authorization) for tax professional representation before the IRS and for third-parties receipt of tax information.

Goal Statement: Educate taxpayers on appropriate use of and differences between Forms 2848 and 8821.

Why it matters

Project Statement: Add a public service announcement (“PSA”) to invite taxpayers to convey their suggestions and feedback at improveirs.org, which is monitored by the Taxpayer Advocacy Panel (“TAP”).

Goal Statement: To expand taxpayer awareness of improveirs.org, enhance taxpayer services, and give taxpayers a means to convey their suggestions to address taxpayer concerns and issues.

Why it matters

Project Statement: The IRS website states that taxpayers who need in-person help from an IRS Taxpayer Assistance Center (TAC) must call to schedule an appointment. All TACs provide service by appointment. The ability to work with taxpayers in-person is an essential IRS service when a tax issue cannot be resolved online or by phone.

The IRS recommends that taxpayers consider the self-service options available on IRS.gov before calling for an appointment. Many questions can be resolved online without traveling to a TAC. Publication 5136, IRS Services Guide, includes additional information about where to find help.

Many taxpayers with special needs require “Walk-In” service and others prefer1 in-person service and TACs currently offer this service on a limited basis. However, in-person service is difficult to obtain for taxpayers living in many areas of the country and frustrates their efforts to obtain information necessary to comply with IRS requirements and meet their tax obligations.

Goal Statement: To implement an appointment system that reduces the burden on taxpayers in need of in-person assistance to obtain information necessary for tax compliance and consult with TAC experts.

Why it matters

Project Statement: Determine if the Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, and instructions clearly communicate 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.