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Project Statement:

We know what information taxpayers commonly request from the IRS, including personal tax data, but we need better understanding of why they request that information and what they (and any third parties they may provide the data to) do with it in order to ensure the information is provided in an effective way to complete those tasks.

Goal Statement:

We would like a solid understanding of the specific goals taxpayers have when they request different types of information/data from the IRS and how it is used in order to optimize what information/data we provide, and how we provide it, to better meet taxpayers’ needs.

Project Statement:

Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the CP 590 clearly communicates appropriate guidance to the public.

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.

After reviewing CP 590, the Committee has collaborated on the issues listed below. The suggested changes below seek to solve those inconsistencies with simple changes that clarify retrieval and conveyance of information to the taxpayers at large.

Concise and clear notices and correspondences help ensure taxpayers understand their tax obligations. There are no known barriers in making the proposed changes and we anticipate little impact on the cost of the suggested product. The focus of this referral is to correct errors and clarify existing language. The Taxpayer Bill of Rights (TBOR) states that taxpayers have the following rights:

• The Right to a Fair and Just Tax System.
• The Right to be Informed.

Notices and correspondence should therefore be free of errors, concise, and convey the intended message without confusion or ambiguous content. While there is an expense associated with updating notices, there are no known sweeping or substantive changes suggested in this referral.

The goal of the Notices and Correspondence Committee (NCC) members is to simplify and clarify the intent of the IRS as expressed in the notices and correspondence to promote more efficiency in the implementation and communication of tax laws. The changes will lead to better and more understandable communication between taxpayers and the IRS and promote a better relationship with taxpayers.

Goal Statement:

Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the CP 590 clearly communicates appropriate guidance to the public.

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.

After reviewing CP 590, the Committee has collaborated on the issues listed below. The suggested changes below seek to solve those inconsistencies with simple changes that clarify retrieval and conveyance of information to the taxpayers at large.

Concise and clear notices and correspondences help ensure taxpayers understand their tax obligations. There are no known barriers in making the proposed changes and we anticipate little impact on the cost of the suggested product. The focus of this referral is to correct errors and clarify existing language. The Taxpayer Bill of Rights (TBOR) states that taxpayers have the following rights:

• The Right to a Fair and Just Tax System.
• The Right to be Informed.

Notices and correspondence should therefore be free of errors, concise, and convey the intended message without confusion or ambiguous content. While there is an expense associated with updating notices, there are no known sweeping or substantive changes suggested in this referral.

The goal of the Notices and Correspondence Committee (NCC) members is to simplify and clarify the intent of the IRS as expressed in the notices and correspondence to promote more efficiency in the implementation and communication of tax laws. The changes will lead to better and more understandable communication between taxpayers and the IRS and promote a better relationship with taxpayers.

Project Statement:

This project originated from a grassroots concern raised through the Taxpayer Advocacy Panel regarding the processing of electronic tax payments for taxpayers who file joint income tax returns. Under the current IRS payment process, payments must be submitted using the primary taxpayer’s Social Security number (SSN) to be correctly applied to the outstanding tax liability. When the secondary taxpayer submits a payment using their own SSN, the payment may not automatically post to the joint account, potentially resulting in an inaccurate balance due.

The objective of this project is to evaluate and recommend improvements to IRS payment processing that ensure payments submitted by either spouse on a jointly filed tax return are accurately associated with the correct tax account. By recognizing both taxpayers linked to a joint return, the project seeks to eliminate payment posting inconsistencies and provide a more reliable and efficient payment experience.

The anticipated impact is a reduction in processing errors and taxpayer burden by ensuring payments are consistently applied regardless of which spouse submits the payment. Implementing these improvements would help prevent unnecessary notices, penalties, interest, and collection actions caused by misapplied payments, while enhancing taxpayer confidence in IRS payment systems and improving the overall taxpayer experience.

Goal Statement:

This project originated from a grassroots concern raised through the Taxpayer Advocacy Panel regarding the processing of electronic tax payments for taxpayers who file joint income tax returns. Under the current IRS payment process, payments must be submitted using the primary taxpayer’s Social Security number (SSN) to be correctly applied to the outstanding tax liability. When the secondary taxpayer submits a payment using their own SSN, the payment may not automatically post to the joint account, potentially resulting in an inaccurate balance due.

The objective of this project is to evaluate and recommend improvements to IRS payment processing that ensure payments submitted by either spouse on a jointly filed tax return are accurately associated with the correct tax account. By recognizing both taxpayers linked to a joint return, the project seeks to eliminate payment posting inconsistencies and provide a more reliable and efficient payment experience.

The anticipated impact is a reduction in processing errors and taxpayer burden by ensuring payments are consistently applied regardless of which spouse submits the payment. Implementing these improvements would help prevent unnecessary notices, penalties, interest, and collection actions caused by misapplied payments, while enhancing taxpayer confidence in IRS payment systems and improving the overall taxpayer experience.

Project Statement:

Evaluation of forms, instructions, publications, and online information regarding Decedent and Trust issues taxpayers may encounter.

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. The goal of the Tax Forms and Publication Committee (TFP) members is to promote more efficiency in the communication and implementation of tax laws. The changes will lead to better and more understandable communications between taxpayers and the IRS and promote a better relationship with taxpayers.

Project Statement:

Improve the reliability and efficiency of IRS toll-free telephone service by reducing dropped calls, ensuring dependable callback functionality, and streamlining call transfers to reduce taxpayer burden, improve access to assistance, and enhance the overall taxpayer experience.

Goal Statement:

Improve the reliability and efficiency of IRS toll-free telephone service by reducing dropped calls, ensuring dependable callback functionality, and streamlining call transfers to reduce taxpayer burden, improve access to assistance, and enhance the overall taxpayer experience.

Project Statement:

Evaluation of Form 1099-NEC, IRIS System and instructions to determine if the form 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 taxpayers’ experience. The goal of the Tax Forms and Publications Committee (TF&P) is to promote greater efficiency in the communication and implementation of tax laws. The suggested changes will lead to better and more understandable communications between taxpayers and the IRS and promote a better relationship with taxpayers.

Project Statement:

The current process for managing Individual Taxpayer Identification Numbers (ITIN) faces challenges, including a need for notifications to taxpayers when their ITIN is about to expire and the presence of inaccurate information regarding foreign acceptance agents on the IRS website.

Goal Statement:

We propose that the IRS implement a system to notify taxpayers when their ITIN is nearing expiration to allow timely renewal. Additionally, we request an annual review of all acceptance agents to ensure that the information provided on the IRS website is accurate and up to date, improving the overall taxpayer experience.

Project Statement:

Since most documents received by the IRS have a DLN number, the IRS should establish a “tracking” system for those documents, like what is used to track a UPS, FedEx, or similar service. This tracking information can be made visible to taxpayers who sign up for e-services, allowing them to see for themselves that their return, amended return, lost refund, Form 8832, S election, and other relevant documents are in process. This may alleviate unnecessary phone calls to the IRS.

Goal Statement:

Establish an IRS document tracking system, similar to commercial package tracking services such as UPS or FedEx, that utilizes existing Document Locator Numbers (DLNs) to enable taxpayers to view the processing status of their submissions, including returns, amended returns, refund claims, and elections, through their on-line accounts. This initiative aims to empower taxpayers with self-service tools, increase transparency, and reduce unnecessary calls to IRS toll-free lines.

Project Statement:

Provide educational awareness of the 1099-K changes concisely and inform the taxpayer how to resolve an issue when a 1099-K is issued in error.

Goal Statement:

Ensure that individuals receive an accurate 1099-K if impacted and allow ongoing education as to resolve errors on a 1099-K. The taxpayer must be informed on how to report transactions on Form 1040 correctly, while preventing audit issues for cryptocurrency users. The IRS’s changes to the Form 1099-K value as ordinary income causes may create confusion and induce audit risks for crypto users not reporting capital gains/losses correctly