1.10 While the process is not mandated by statute, the Service has, for over 60 years, provided taxpayers with an administrative alternative to litigating their tax disputes in court [Reg. § 601.106]. Now commonly referred to as Appeals, this administrative branch of the IRS generally has the final power and authority of the IRS to determine audit liabilities of taxpayers
IRS National Taxpayer Advocate Issues Scathing Report on the Folly of Cutting the IRS Budget.
Nina Olson, the IRS National Taxpayer Advocate, recently released her 2014 Annual Report to Congress. It is clear from that report that many in Congress are hell bent to destroy the Internal Revenue Service. By dramatically cutting the IRS budget, Congress is systematically destroying what was once the most efficient tax agency in the world.
The National Taxpayer Advocate’s conclusions are stark and disappointing for the 82% of Americans who fully comply with our tax laws. On the other hand, Congress has created great opportunities for the 18% of the American public who fail to fully comply with our tax laws.