Section 7803(c)(2)(B)(ii)(III) requires the National Taxpayer Advocate to identify at least 20 of the most serious problems encountered by taxpayers. This year’s report to Congress describes 26 problem areas and provides status updates on three other issues.
One of my favorites was the adverse effect of late-year law changes on taxpayers, specifically the “extenders bill” in December 2006 and the AMT “patch” in December 2007. It is pointed out that taxpayers ultimately claimed the extended deductions about 1.4 million times less frequently in tax year 2006 than in tax year 2005, when the deductions were included in the Form 1040 instructions and built into all tax software.
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