Taxpayer advocate: history of the Problem Resolution Program.

• Author: Johnson, Robert T.

The Problem Resolution Program (PRP) was created in 1977 with the vision of establishing an entity to solve taxpayers' problems when regular contact with the IRS fails to resolve their issues. Congressional legislation has increased the effectiveness of the PRP, specifically with the passage of the Taxpayer Bill of Rights 1 (TBOR1) and Taxpayer Bill of Rights 2 (TBOR2). TBOR1 mandated that the Service take specific actions to be more customer-oriented to taxpayers. TBOR2 gave the program greater responsibility and accountability in the protection of taxpayer rights. The legislation has worked to ensure that all IRS employees are cognizant of taxpayer rights and to enhance the Service's professional working relationships with taxpayers.

The PRP is headed by a Taxpayer Advocate (formerly the IRS Ombudsman), who is on the Commissioner's immediate staff and represents taxpayers within the IRS. Each district's compliance and service center has a Taxpayer Advocate, who reports to a director, and a regional Taxpayer Advocate who oversees the regional program.

The PRP is not a substitute for the formal Appeals process and does not resolve legal or technical tax questions. The PRP has three major goals that support the Service's objectives to reduce taxpayer burden and improve quality and customer satisfaction:

1. To ensure that taxpayers' rights are protected and that problems not resolved through normal channels are promptly and properly handled;

2. To identify systemic or procedural shortcomings and bring them to management's attention; and

3. To serve as the taxpayer's advocate within the IRS by representing taxpayer interests and concerns in the agency's decision-making process.

PRP Criteria

The following criteria have been developed to assist the public and IRS employees in determining when a problem should be referred to the PRP.

Second contact, same issue. This is any contact on the same issue that occurs within 30 days after an initial inquiry or complaint. For contacts involving the filing of an original or amended return or claim, the initial inquiry must be within 60 days after filing the return or claim before applying the 30-day period for the subsequent contact.

No response by date promised. This is any contact which indicates that the taxpayer has not received a response by the date promised (including commitment dates on IRS forms).

System failed or best interest. This is any contact that indicates established systems have failed to...