The Taxpayer Advocate and the Problem Resolution Program - the impact of TBOR2.

• Author: Monks, Lee R.
• Position: Taxpayer Bill of Rights 2

Several provisions of the Taxpayer Bill of Rights 2 (TBOR2), signed by the President in July 1996, had an immediate impact on the Office of the Taxpayer Advocate (TA) and the Problem Resolution Program (PRP). While a number of provisions of TBOR2 had already been implemented by the IRS administratively prior to the bill becoming law, other provisions had the effect of enhancing both the status and the responsibilities of the TA's office and the PRP. The change in the title of the position from Ombudsman to TA has to be viewed as more than a cosmetic change. The ombudsman's role, from a traditional perspective, has been one of a neutral party who provides assistance to those seeking redress, by investigating problems and mediating or recommending solutions, but generally lacking the authority to impose organizational solutions. An advocate, on the other hand, is generally expected to take a more proactive stance in serving the needs of the public. In the case of the TA, this means serving as a strong voice for the taxpayer within the agency. While the Taxpayer Ombudsman and PRP have always served as an advocate and voice for taxpayers, TBOR2 now provides some additional tools.

One of those tools is the TA's Report to Congress. Actually, two reports are required by the legislation. The first, due in June of each year, is to contain the objectives and activities planned by the Office of the Taxpayer Advocate (OTA) for the next calendar year. The second report, due December 31 of each year, is far more substantial in content and importance, because it covers the accomplishments of the OTA for the previous fiscal year. This report will contain specific information required by TBOR2, including a summary of the 20 most serious problems encountered by taxpayers, recommendations for administrative and legislative solutions to those problems, the response by the Service to those recommendations and other IRS efforts undertaken to address systemic deficiencies.

Since the passage of TBOR2, I have had the opportunity to testify before Congress and the IRS Restructuring Commission on the role of the PRP and my office and on my initial report to Congress. I have also addressed a number of professional stakeholder organizations, both in Washington D.C., and at local, state or regional meetings across the country. While the primary mission of the PRP remains to assist taxpayers in resolving problems and then to work towards correcting identified systemic...