Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the CP565, clearly communicates appropriate guidance to the public.

Goal Statement:

View recommendations

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2025

status:

Elevated

Status Date:

Special Projects Committee

Project 01004

Dual Status of Taxpayers Living and Working Abroad

Project Statement:

An error message stated that the IRS Electronic Tax Administration has changed the rules saying that if W-2 Box 2 (Federal Income Tax Withheld) exceeds the Form 1040 Line 9 total income; they cannot file their tax return electronically.

Goal Statement:

The purpose of this referral is to improve clarity, accuracy, and consistency in the treatment of taxpayers who are living and working abroad and may be subject to dual-status filing requirements. This includes addressing issues and inconsistencies found in both Form 1040 and Form 1040-NR, particularly where recommendations impact line items, instructions, or electronic filing validations.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2025

status:

Elevated

Status Date:

Special Projects Committee

Project 01009

Electronic Power of Attorney for Overseas Taxpayers

Project Statement:

International US taxpayers or their representative have difficulty submitting Power of Attorney (POA). When IRS agents need to receive a POA for international taxpayers it can be easily submitted electronically, This would enable them to check its validity at the start of a call rather than after taking lots of information.

Goal Statement:

The online IRS accounts are not available for non-US citizen practitioners and given the volume of US citizens who reside outside of the US and have practitioners located outside the US, it seems it would be a worthwhile effort to modernize how the IRS interacts with both overseas taxpayers and practitioners.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2024

status:

Elevated

Status Date:

Special Projects Committee

Project 01013

Provide Clarity on Free File Pricing Under IRS.gov

Project Statement:

When taxpayers use the IRS Free File: Do your Taxes for Free site on IRS.gov, they may not be aware that additional fees might be charged when you use third-party software even when you are below the AGI $73,000 threshold. Some forms that might add additional charges to an otherwise free filing would be Schedule A for example.

Goal Statement:

Provide clarity around additional fees may incur when you use IRS Free File.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2024

status:

Elevated

Status Date:

Notices & Correspondence Committee

Project 01014

IRS Letter CP01A-TPs not receiving IP Pin Letters

Project Statement:

Determine if CP01A clearly communicates what the taxpayer needs to do going forward in connection with the assignment of a Personal Identification Number (PIN), as well as provide other information useful to both the taxpayer and the IRS.

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. These notices are also an opportunity to share with taxpayers some tools available to them that will enhance communications between taxpayers and the IRS.

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How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2024

status:

Elevated

Status Date:

Special Projects Committee

Project 01015

Postal Codes in Direct Pay

Project Statement:

Postal Codes in Direct Pay

Goal Statement:

Modify the Direct Pay System to accept foreign postal codes.

View recommendations

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2024

status:

Elevated

Status Date:

Notices & Correspondence Committee

Project 01019

CP2501 Initial Contact to Resolve Discrepancy

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 2501, clearly communicates appropriate guidance to the public.

Goal Statement:

View recommendations

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2025

status:

Elevated

Status Date:

Notices & Correspondence Committee

Project 01020

CP504 Final Balance Due Notice - 3rd Notice

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 504 and 504 B, clearly communicates appropriate guidance to the public.

Goal Statement:

View recommendations

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2024

status:

Elevated

Status Date:

Notices & Correspondence Committee

Project 01021

CP 49 Overpayment Adjustment - Refund Applied to

Project Statement:

CP 49 Overpayment Adjustment – Refund Applied to

Goal Statement:

View recommendations

How important is this project to you?

1 2 3 4 5

Not very important

Extremely important

Opened:

2024

status:

Elevated

Status Date:

1 2 3 … 7

1 2 3 4 5 … 7

Understand the Process

Check out the Understand the Process page, to learn more about the lifecycle of a project or recommendation within the Taxpayer Advocacy Panel.

Current Report

2025 TAP Annual Report

The six core project committees submitted 20 projects to the IRS for consideration during the 2025 TAP year. These referrals contained 188 recommendations to the IRS.

2025 TAP Annual Report

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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