Letters and Notices are tax account related, public-use correspondence created by an account related activity or condition. Determine if the CP 59, 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 difficult to understand and make it difficult for taxpayers to comply with tax law.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Monitoring

Year:

2025

Toll-Free Phone Line

Project 01284

Revise the IRS Level of Service (LOS) Metrics

Project Statement:

The IRS currently reports a Level of Service (LOS) metric that does not fully reflect taxpayers’ actual experiences when attempting to contact the IRS by phone. The LOS metric only includes calls routed to and answered by Accounts Management assistors, excluding calls disconnected before entering a queue, calls to non-AM lines, and calls resolved through automation. As a result, the data presents an inflated view of service quality and reduces transparency, limiting both accountability and opportunities for strategic improvement

Goal Statement:

To provide a more accurate and transparent measure of taxpayer experience by revising the LOS metric to include all relevant call outcomes. A comprehensive metric will drive operational improvements, enhance accountability, and strengthen public confidence in the IRS.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Elevated

Year:

2025

Special Projects Committee

Project 02041

Foreign Retirement Accounts (FRA)

Project Statement:

The IRS defined certain pension plans in Revenue Procedure (RP) 2020-17 (Rev. Proc. 2020-17). The IRS and the Treasury Department are referencing a specific part of the Internal Revenue Code (IRC) section 6048 (d) (4). It states, “The Secretary is authorized to suspend or modify any requirement of this section if the Secretary determines that the United States has no significant tax interest in obtaining the required information.” Revenue Procedure 2020-17 states: “The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations that would modify the requirements under section 6048 to exclude eligible individuals’ transactions with, or ownership of, these applicable tax-favored foreign trusts from information reporting. The Treasury Department and the IRS request comments related to foreign trusts considered for an exemption per section 6048 reporting.” The Special Projects Committee of TAP is submitting formal comments on the Revenue Procedure 2020-17.

Goal Statement:

Exempt tax-favored foreign trusts from information reporting. Exempt tax-favored foreign trusts from information reporting. Ensure that definitions of accounts qualifying for exemption and penalty abatement rules are clearly available to the taxpayers who are impacted by Revenue Procedure 2020-17.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Closed

Year:

2023

Special Projects Committee

Project 02033

Estate Gift Tax Forms and Instructions Update

Project Statement:

Form 706-Estate Gift Tax forms, related schedules and Instructions are not clear enough for the average tax filer to understand. After careful preview of these forms, instructions, and schedules, it has been deemed that these forms could be written in clearer language so that taxpayers could understand what they are reading/filing.

Goal Statement:

The goal of this project is to review and make recommendations to the IRS that will reduce taxpayer frustration and confusion, thereby enhancing taxpayer compliance and/or giving taxpayers a more concise and efficient way to dispute incorrect IRS information. Special Projects looked at 706 Form and Instructions to provide clarity in terminology. This will be beneficial to individuals who will actively fill out this form. A review of the forms and instructions will not only provide clarity but also ensure consistency in ensuring there is a glossary to define/explain the terms in layperson’s language. Ensure that Form 706 – US Estate Gift and Generation Skipping Transfer Tax return is clear and easily understandable

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Closed

Year:

2024

Toll-Free Phone Line

Project 01192

Chatbot and Live Chat Technology

Project Statement:

The Electronics Products and Services Support (EPSS) function is targeting to deploy an unauthenticated chatbot with escalation to live chat in December 2024 in both English and Spanish. It is a core goal of the IRS and the Online Services team to make it easier for taxpayers and tax professionals to get help from the IRS and resolve issues, and an improved digital communication system is central to achieving that goal.

Goal Statement:

An ideal outcome would be answers to the following questions: • Other than phone wait times, what are the biggest pain points for taxpayers and tax professionals trying to communicate with the IRS? What problems are most important for the IRS to tackle? • Focusing on digital communication: What are specific examples of challenges of using the IRS’s current chat bot, live chat, and secure messaging systems? How do our communication channels compare with those of other businesses or organizations? What could the IRS be doing better? • Why might users elect not to use the IRS’s digital communication channels (e.g., privacy: What are users concerned about?)? • What communication with the IRS do taxpayers and tax professionals wish they could do digitally that they currently cannot? Why?

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Elevated

Year:

2025

TAC Improvements Committee

Project 00079

VITA Product Review

status:

Closed

Year:

2025

Special Projects Committee

Project 01123

Provide Safe Harbor for International TPs who received Child Tax Credit for 2021

Project Statement:

The IRS distributed monthly payments ranging from $250-$300 per child to low- and moderate-income families starting July 15, 2021. The law excluded US expat families from receiving these payments. However, many expat families received the payments in error, and when the IRS discovered this error, it requested the payments be paid back. Unfortunately, the money had already been spent, and these taxpayers remain in debt to the IRS unable to pay back the money.

Goal Statement:

Recommend that the IRS creates a safe harbor provision which would waive repayment of the advanced child tax credit for 2021.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Closed

Year:

2024

Notices & Correspondence Committee

Project 01708

CP523 - Redesign

Project Statement:

Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the CP523, 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.

View recommendations

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Active

Year:

2025

Notices & Correspondence Committee

Project 01707

CP521 - Redesign

Project Statement:

Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the CP521, 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.

View recommendations

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

status:

Active

Year:

2025

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Current Report

2024 TAP Annual Report

The six core project committees submitted 37 referrals to the IRS for consideration during the 2024 TAP year. These referrals contained 380 recommendations to the IRS.

2024 TAP Annual Report

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The Taxpayer Advocacy Panel

(TAP) has forwarded more than 3,169 recommendations to the IRS. Our volunteer members act as a two-way channel between the IRS and the general public to listen to taxpayers, identify projects, submit recommendations, resolve problems, and monitor progress in implementing and maintaining solutions.

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