TAP: mission and methods.

• Author: Bauman, Christine C.
• Position: Taxpayer Advocacy Panel

Editor's note: Mr. Ely is the former chair of the AICPA Tax Division's IRS Practice and Procedures Committee. Ms. Bauman and Mr. Snow are members of that committee.

"If you want to change the IRS ... Speak Up!" This is the motto on the Taxpayer Advocacy Panel's (TAP's) website (www.improveirs.org). The TAP is a Federal Advisory Committee group comprised of U.S. citizens who serve as advisers to the Treasury Secretary, the IRS Commissioner, the National Taxpayer Advocate and IRS division commissioners. It consists of nearly 100 citizens, including CPAs, attorneys, educators and retired IRS employees. The TAP "listens to taxpayers, identifies taxpayers' issues, and makes suggestions for improving IRS service and customer satisfaction," according to its mission statement.

Although the AICPA and the state CPA societies have numerous ways for taxpayers to air their concerns, the TAP is a "grass roots" method available to individuals and small businesses that also want their voices heard. It was established in October 2002 and modeled after the Citizen Advocacy Panel, its successful predecessor formed in 1998. The TAP is authorized via the Treasury Secretary's authority under Sec. 7801 to administer the Internal Revenue laws.

The TAP's members represent the 50 states, as well as the District of Columbia and Puerto Rico. These volunteers serve on one of seven geographically based committees, each comprised of 10-18 TAP members and a local Taxpayer Advocate. Members also sit on a specific tax issue committee; see the exhibit on p. 437. Each geographical area selects a chair who serves on the TAP Joint Committee along with the TAP's chair and vice-chair. The Joint Committee acts as the TAP's management and administrative body and is empowered to speak on its behalf.

Exhibit: 2005 TAP Committees * Multi-Lingual * Ad Hoc * Communications * Wage & Investment Earned Income Tax Credit * Wage & Investment Notices * Small Business/Self-Employed Division Issues According to a TAP program manager, Sandy McQuin, this year the panel is researching several important matters, including refund anticipation loans (RALs); Volunteer Income Tax Assistance (VITA) issues (e.g., publicity, small businesses and IRS support); alternative minimum tax education outreach; estate tax filing; notification of change in direct deposit refunds; availability of current-year Forms W-2 and 1099 information; and improving the extension request process.

Accomplishments and Challenges

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