Procedurally Taxing: Is IRS Appeals Using the Taxpayer First Act to Restrict Taxpayer Access? (July 23, 2021)

Caleb Smith, Visiting Associate Clinical Professor and the Director of the Ronald M. Mankoff Tax Clinic at the University of Minnesota Law School, posted “Is IRS Appeals Using the Taxpayer First Act to Restrict Taxpayer Access?” which discusses the Taxpayer First Act. The article begins as follows:

As the name and its suggests, the Taxpayer First Act (TFA) made numerous changes to the tax code with the general intent of improving taxpayer rights and interaction with the IRS. These changes ranged from the possibly consequential (Sec. 1101’s requirement that the IRS submit a comprehensive customer service strategy to Congress, found here) to the somewhat misguided (Sec. 1203’s “clarification” on Innocent Spouse as noted here), to the outright absurd (Sec. 1406 requiring the IRS to play helpful information on their phone line while placing taxpayers on hold. I’ll take the scratchy “muzak,” thank you very much. Keith anticipated the issue before TFA with his own suggestion here.)

Click here to see the full article: Procedurally Taxing: Is IRS Appeals Using the Taxpayer First Act to Restrict Taxpayer Access?

 Posted by Josh Saret, Associate Editor, Wealth Strategies Journal.

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