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THE TAXPAYER ADVOCATE ANNUAL REPORT TOCONGRESSHEARINGBEFORE THESUBCOMMITTEE ONGOVERNMENT OPERATIONSOF THECOMMITTEE ON OVERSIGHTAND GOVERNMENT REFORMHOUSE OF REPRESENTATIVESONE HUNDRED FOURTEENTH CONGRESSSECOND SESSIONApril 15, 2016Serial No. 114–66Printed for the use of the Committee on Oversight and Government Reform(Available via the World Wide Web: . GOVERNMENT PUBLISHING OFFICEWASHINGTON20–567 PDF:2017AKING-6430 with DISTILLERFor sale by the Superintendent of Documents, U.S. Government Publishing OfficeInternet: bookstore.gpo.gov Phone: toll free (866) 512–1800; DC area (202) 512–1800Fax: (202) 512–2104 Mail: Stop IDCC, Washington, DC 20402–0001VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00001Fmt 5011Sfmt 5011F:\20567.TXTAPRIL
COMMITTEE ON OVERSIGHT AND GOVERNMENT REFORMJASON CHAFFETZ, Utah, ChairmanJOHN L. MICA, FloridaELIJAH E. CUMMINGS, Maryland, RankingMICHAEL R. TURNER, OhioMinority MemberJOHN J. DUNCAN, JR., TennesseeCAROLYN B. MALONEY, New YorkJIM JORDAN, OhioELEANOR HOLMES NORTON, District ofTIM WALBERG, MichiganColumbiaJUSTIN AMASH, MichiganWM. LACY CLAY, MissouriPAUL A. GOSAR, ArizonaSTEPHEN F. LYNCH, MassachusettsSCOTT DESJARLAIS, TennesseeJIM COOPER, TennesseeTREY GOWDY, South CarolinaGERALD E. CONNOLLY, VirginiaBLAKE FARENTHOLD, TexasMATT CARTWRIGHT, PennsylvaniaCYNTHIA M. LUMMIS, WyomingTAMMY DUCKWORTH, IllinoisTHOMAS MASSIE, KentuckyROBIN L. KELLY, IllinoisMARK MEADOWS, North CarolinaBRENDA L. LAWRENCE, MichiganRON DESANTIS, FloridaTED LIEU, CaliforniaMICK MULVANEY, South CarolinaBONNIE WATSON COLEMAN, New JerseyKEN BUCK, ColoradoSTACEY E. PLASKETT, Virgin IslandsMARK WALKER, North CarolinaMARK DeSAULNIER, CaliforniaROD BLUM, IowaBRENDAN F. BOYLE, PennsylvaniaJODY B. HICE, GeorgiaPETER WELCH, VermontSTEVE RUSSELL, OklahomaMICHELLE LUJAN GRISHAM, New MexicoEARL L. ‘‘BUDDY’’ CARTER, GeorgiaGLENN GROTHMAN, WisconsinWILL HURD, TexasGARY J. PALMER, AlabamaKATIEJENNIFER HEMINGWAY, Staff DirectorDAVID RAPALLO, Minority Staff DirectorBAILEY, Staff Director, Subcommittee on Government OperationsCHRIS D’ANGELO, Professional Staff MemberJACK THORLIN, CounselAKING-6430 with DISTILLER(II)VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00002Fmt 5904Sfmt 5904F:\20567.TXTAPRIL
SUBCOMMITTEEONGOVERNMENT OPERATIONSMARK MEADOWS, North Carolina, ChairmanJIM JORDAN, OhioGERALD E. CONNOLLY, Virginia, RankingTIM WALBERG, Michigan, Vice ChairMinority MemberTREY GOWDY, South CarolinaCAROLYN B. MALONEY, New YorkTHOMAS MASSIE, KentuckyELEANOR HOLMES NORTON, District ofMICK MULVANEY, South CarolinaColumbiaKEN BUCK, ColoradoWM. LACY CLAY, MissouriEARL L. ‘‘BUDDY’’ CARTER, GeorgiaSTACEY E. PLASKETT, Virgin IslandsGLENN GROTHMAN, WisconsinSTEPHEN F. LYNCH, MassachusettsAKING-6430 with DISTILLER(III)VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00003Fmt 5904Sfmt 5904F:\20567.TXTAPRIL
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CONTENTSPageHearing held on April 15, 2016 .1WITNESSESMs. Nina Olson, National Taxpayer Advocate, Internal Revenue ServiceOral Statement .Written Statement .Mr. James Buttonow, Chairman, Electronic Tax Administration AdvisoryCommittee, Internal Revenue ServiceOral Statement .Written Statement .AKING-6430 with DISTILLER(V)VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00005Fmt 5904Sfmt 5904F:\20567.TXTAPRIL475153
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THE TAXPAYER ADVOCATE ANNUAL REPORTTO CONGRESSFriday, April 15, 2016HOUSE OF REPRESENTATIVES,SUBCOMMITTEE ON GOVERNMENT OPERATIONS,COMMITTEE ON OVERSIGHT AND GOVERNMENT REFORM,Washington, D.C.The subcommittee met, pursuant to call, at 9:37 a.m., in Room2154, Rayburn House Office Building, Hon. Mark Meadows [chairman of the subcommittee] presiding.Present: Representatives Meadows, Jordan, Walberg, Carter,Grothman, Maloney, Plaskett, and Lynch.Mr. MEADOWS. The Subcommittee on Government Operationswill come to order. And without objection, the chair is authorizedto declare a recess at any time.I want to thank you both for coming. We have a few other thingsthat are going on, so we’ll have members coming in and out.We are here today obviously to examine the taxpayer advocate’s2015 annual report. The taxpayer advocate is a statutorily required—she is statutorily required to provide a report to Congressand must also identify 20 of the most serious problems facing theAmerican taxpayer. So I look forward to hearing from my friend,Nina Olson, the taxpayer advocate, about how to better serve theAmerican taxpayers by overcoming these problems.I would, on a personal note, just say thank you, Ms. Olson, forcoming to western North Carolina to advocate on behalf of the taxpayer. And really to hear the concerns of so many, it was very refreshing, well-received, and it just shows that you are going theextra mile to get that input.I would also like to thank you for your dedication to, you know,working to protect the American taxpayer. This was on full displaywhen you came to my district for the town hall, but it was also interesting to see the other information that was helpful to understand about tax administration.As far as this year’s annual report, I would like to note that, aswe look to spend considerable time discussing the Future Stateplan that is currently being developed by the IRS, this plan willlead to a greater electronic tax administration and online servicefor the IRS. We obviously have a witness here from Greensboro,North Carolina, to talk on those issues.And these are a positive and important trend for the Americantaxpayer. However, we want to make sure that we have the responsibility to ensure that these are done in a safe, secure manner thatprotects the information and rights of the taxpayer.AKING-6430 with DISTILLER(1)VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00007Fmt 6633Sfmt 6633F:\20567.TXTAPRIL
2AKING-6430 with DISTILLERSo I would welcome comments of the taxpayer advocate on thistopic, as well as yours, Mr. Buttonow, the chairman of the Electronic Tax Administration Advisory Committee. Your expertise inthe area of tax administration will provide a valuable insight asCongress conducts the oversight of the IRS’s Future State plan.The taxpayer advocate report also discusses troubling trends intwo important areas: improper payments of the earned income taxcredit and the difficulties administering the Affordable Care Act.The EITC is one of the largest and most important tax creditsavailable to low-income taxpayers, and the taxpayer advocate reports that noted an estimated 27 percent—that is right, 27 percent—of the 65 billion in EITC claims result in improper payments. This is roughly 17.5 billion and potentially a massivewaste. We will look forward to hearing more from the taxpayer advocate about what is being done to reduce the improper paymentswith regard to the EITC payment program.Regarding the ACA, the IRS has seen massive overpayments byindividuals of the individual mandate penalty fee. Last year, approximately 412,000 taxpayers overpaid by an average of 123 perreturn. The IRS needs to help taxpayers understand precisely whatis their penalty for payments under the ACA.The taxpayer advocate also noted that the businesses face a complicated calculation to establish their obligations to pay the employer-shared-responsibility payment under the ACA. We haveheard from constituents in my district as it relates to that complexissue as well. The IRS has not issued any clear guidance to helpthem calculate that payment obligation. Furthermore, the taxpayeradvocate reports that the IRS’s employees who will handle thosecomplex cases lack the specialized training needed to do their jobeffectively.So in short, the ACA has imposed burdensome requirements onthe American taxpayer, but the IRS is not doing enough to help thepublic understand and comply with the law.I look forward to hearing from both of our witnesses today, andI want to thank each of you for coming.Mr. MEADOWS. And I will now recognize Ms. Plaskett as theranking member providing an opening statement instead of Mr.Connolly. So she is now recognized for her opening statement.Ms. PLASKETT. Thank you very much, Mr. Chairman.Good morning to you. Thank you so much for being here with us.I first want to thank Mrs. Olson, Mr. Buttonow, for the workthat they do and for being here today. I sincerely believe that thework that you both do on behalf of taxpayers and Congress is vitally important, especially this time of year when millions of Americans are filing their taxes and, you know, frustrating. And I personally—I think I have little stomachaches during this time ofyear, what about you, Mark?Mr. MEADOWS. Without a doubt.Ms. PLASKETT. I hear from my constituents—and I know, Ms.Olson, you hear from people all over the country—who find themselves this time of year frustrated and stressed. I appreciate the forums you have been holding around the country listening to stakeholders and taxpayers alike so that we can learn what their concerns are and how we can look for solutions. That is fantastic.VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00008Fmt 6633Sfmt 6633F:\20567.TXTAPRIL
3AKING-6430 with DISTILLERMany of these frustrations stem from having a difficult time getting through to a person at the IRS, whether it is the long waittimes for calls or not having a call answered at all. Unfortunately,this less-than-robust service is not unexpected. When Congressslashes the inflation-adjusted budget of the IRS by 1.2 billion, Ido not know what we expect to happen to taxpayer services.Ms. Olson, you address this in your report stating, ‘‘The nationaltaxpayer advocate has been recommending against significant reduction in the IRS’s budget because reductions of this magnitudeharm taxpayers.’’Because of the budget cuts Congress has imposed, the IRS hascut staffing and now has 13,000 fewer full-time permanent employees. Because of the budget cuts, IRS’s IT systems are totally obsolete. Some of the systems date back to—I thought this was a typowhen I saw it—but it says Kennedy Administration. These systemsare so old that young IT professionals and recent college graduatesdo not want and do not know how to work on them. The IRS cannot find people who can code in the old languages that run thesesystems. This is absolutely unsustainable.The IRS has outlined its plan to modernize its IT systems, createefficiencies through online taxpayer accounts in its Future StateInitiatives. Congress needs to fund this initiative so that we can reverse this trend of degrading taxpayer services because of the cutswe have made.Congress approved 290 million in additional funding for fiscalyear 2016, which was a step in the right direction, but we need tomake strides, not mere steps. But online customer service is not aone-size-fits-all solution for the country. There are millions of taxpayers who do not have access to or feel comfortable doing financialtransactions online still. The IRS needs to take this into account.Ms. Olson, I understand you have some concerns about this plan,and I look forward to hearing from you today. And the IRS needsto take these concerns into account when moving forward. The IRSneeds to be transparent and engaged with taxpayers and Congressas they develop the Future State Initiative.You also raised an excellent point, Mrs. Olson, when you state,‘‘In this environment of more work and inadequate funding, it iseasy to bash the IRS. This bashing in turn can produce a bunkermentality in the IRS that makes it wary of sharing things with thepublic until they are absolutely finalized. But that means the IRSwill almost certainly miss things and get things wrong precisely because it hasn’t engaged the public and floated proposals publiclybefore they become set in stone.’’You also recommend Congress assert our oversight authority andinsist the IRS come sooner rather than later to explain the specificsof the Future State Initiative. You also state—and I am going toquote you again—‘‘It is important that these hearings be kept separate from the hearings Congress has conducted in recent years overactual or perceived IRS shortcomings. Letting us see their plansand their initiatives and their thoughts on moving forward, not justhaving hearings about what specifically they’re doing.’’I feel like you were speaking directly to this committee, were younot, Ms. Olson? I call on my Republican colleagues to heed this ad-VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00009Fmt 6633Sfmt 6633F:\20567.TXTAPRIL
4vice and to bury the hatchet so that we can work together to improve taxpayer services for all of our constituents.Thank you very much.Mr. MEADOWS. I thank the gentlewoman for her comments. AndI want to follow up just very briefly on that. It is very easy whenwe start to look at problems in the Federal Government to paintwith a very broad brush all Federal employees. Ms. Olson, youknow I had the opportunity to visit some of the employees at theIRS. It is part of a longer process where not only do we visit themhere but throughout the country, as you and I have discussed.And so I want for the record today for all those IRS employeesto know that the vast majority of them want to serve the Americantaxpayer not only in a professional manner but in one that is indicative of customer service that would be highlighted in the best ofthe private sector. So my hat’s off to the hundreds of thousands ofFederal workers who each day show up. I am committed in a bipartisan way to make sure that we address the real problems andfocus in on that. And that is the reason for this hearing today. Andyet at the same time applaud those who day in, day out show upto work very diligently on behalf of the American taxpayer.So I would like to say that we will hold the record open for 5 legislative days for any member who would like to submit a writtenstatement.We will now recognize our panel of witnesses. I am pleased towelcome Ms. Nina Olson, the national taxpayer advocate at the Internal Revenue Service; and Mr. James Buttonow, the chairman ofthe Electronic Tax Administration Advisory Committee at the Internal Revenue Service. Welcome to you both.And pursuant to committee rules, all witnesses will be sworn inbefore they testify, so I would ask you to please rise and raise yourright hand.[Witnesses sworn.]Mr. MEADOWS. Thank you. Let the record reflect that the witnesses answered in the affirmative. You may be seated.In order to allow time for discussion and questions, we would askthat you limit your oral testimony to 5 minutes, but your entirewritten statement will be made part of the record.So I would like to recognize you, Ms. Olson, for 5 minutes.WITNESS STATEMENTSSTATEMENT OF NINA OLSONAKING-6430 with DISTILLERMs. OLSON. Okay. Chairman Meadows, Ranking MemberPlunkett—Plaskett, and distinguished members of the subcommittee, thank you for holding today’s hearing on the nationaltaxpayer advocate’s 2015 Annual Report to Congress. In the reportI identified the IRS’s Future State plan as the number one mostserious problem for taxpayers, and I will focus on that issue in mytestimony today.I will start with a simple but foundational question. What is taxation about? To my mind, taxation involves taking money from oneperson and applying that taking to the greater good of many if notall. That is an extraordinary thing to ask of people. A tax systemdepends on taxpayers being willing to offer up their hard-earned orVerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00010Fmt 6633Sfmt 6633F:\20567.TXTAPRIL
5AKING-6430 with DISTILLERsaved dollars and let their money be applied to everyone’s or someone else’s benefit.So the central question in tax administration is how do we promote that willingness? What does the tax administrator need to doto maintain and expand taxpayers’ willingness to pay their taxes?The answers to these questions should drive both the current andfuture state of the IRS.Taxpayers are experiencing many problems today because theIRS lacks adequate resources to assist them. Since fiscal year 2010,we estimate the IRS’s budget has been reduced by about 19 percenton an inflation-adjusted basis. That is a huge reduction for any organization, particularly one as labor-intensive as the IRS.This year, Congress has given the IRS an additional 290 million, which is very helpful, and I am hopeful Congress will continueto provide additional funding in the coming years to ensure our nation’s taxpayers receive the assistance they deserve.Budget constraints have greatly influenced the IRS Future Stateplan that envisions how the agency will operate in 5 years and beyond. A central component of the plan is the creation of and reliance on online taxpayer accounts. The IRS believes online accountswill produce significant cost savings and enable it to substantiallyreduce its expenditures for telephone and in-person assistance.The crux of my disagreement with the IRS boils down to whethertaxpayers will ultimately use online accounts as a substitute forpersonal service or whether taxpayers will use online accounts asa supplement to—for personal service.While I have long advocated that the IRS offer online account access to taxpayers, I believe the IRS is wrong in assuming online accounts will substantially reduce taxpayer demand for telephoneand face-to-face assistance for many reasons, including that millions of taxpayers do not have internet access.Millions of taxpayers with internet access do not feel comfortabletrying to resolve important financial matters over the internet, particularly in the face of massive security breaches on online government systems. And many taxpayers are not cookie-cutter, thus requiring a degree of back-and-forth discussion that is better suitedfor conversation and that taxpayers will insist upon. Therefore, itis critical the IRS not develop future plans based on assumed costsavings that may not materialize.The IRS likes to say it needs to provide the same type of servicethat financial institutions provide to their customers. Well, the results of the most recent annual survey conducted by the Board ofGovernors of the Federal Reserve System shows that—and I quotehere—‘‘While mobile banking users are utilizing technological platforms at a high rate and on a consistent basis, they have alsomaintained connections to their banks through the more traditionalbranch and ATM channels.’’Yet despite this evidence of consumer behavior in the financialsector, for several years now the IRS has been reducing face-to-facetaxpayer service options at its taxpayer assistance centers, and ithas recently decided to switch to an appointment-only system at allof its TACs by the end of 2016. The TACs, which were previouslyknown as walk-in sites, will no longer accept walk-in taxpayers.VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00011Fmt 6633Sfmt 6633F:\20567.TXTAPRIL
6AKING-6430 with DISTILLERAnd the IRS is conducting a pilot under which it will not even accept tax payments from walk-in taxpayers.In short, the IRS is failing to meet the needs of many walk-intaxpayers for personal assistance, and I find the notion of decliningto accept tax payments from walk-in taxpayers inexplicable andbaffling for a tax collection agency.The results of the appointment-only TAC pilot show 20 percentof the taxpayers had to wait between 13 and 41 days to obtain anappointment and 5 percent had to wait more than 41 days for anappointment.In my written testimony, I describe how taxpayers who arrive ata TAC without an appointment are being treated. I am also concerned that as taxpayers give up and stop going to the TACs because they are not provided—providing adequate assistance, theIRS will use the data of declining usages to justify further reductions in in-person service.For many years and in many areas, the IRS has made more services more difficult to use and then touted the declining usage ofthat service as a basis to cut the service further and to eliminateit entirely. To me it—that’s disingenuous.I believe the IRS must—the Future State must adopt as its northstar the needs of the vast majority of taxpayers who are willing tocomply with the laws. I use the word ‘‘willing’’ here deliberately because it includes taxpayers who may not now be in compliance.These are taxpayers who want to comply but for one reason or another are not able to. My point here is that rather than designingtax administration around the small minority of taxpayers who aredeliberately evading payment of tax, we should design our rulesand procedures to make it easier and clearer for the willing taxpayers to comply.In my opinion, any Future State plan will fail unless the IRSchanges its focus to prioritize taxpayer assistance and does a betterjob of listening to taxpayers and their representatives about whatit takes to maintain and enhance voluntary compliance.Thank you, and I’ll be glad to answer any questions.[Prepared statement of Ms. Olson follows:]VerDate Sep 11 201410:34 Jan 10, 2017Jkt 000000PO 00000Frm 00012Fmt 6633Sfmt 6633F:\20567.TXTAPRIL
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51Mr. MEADOWS. Thank you, Ms. Olson.Mr. Buttonow, you are recognized for 5 minutes.STATEMENT OF JAMES BUTTONOWAKING-6430 with DISTILLERMr. BUTTONOW. Thank you, Mr. Chairman. Thank you——Mr. MEADOWS. If you will push that red button right in front ofyou, or it will be red once you push it.Mr. BUTTONOW. Thank you, Mr. Chairman. And thanks to thesubcommittee for holding today’s hearing on the national taxpayeradvocate’s 2015 Annual Report to Congress.The taxpayer advocate and her office are critical voices to therights of all taxpayers in the improvement of tax administration.Each year, the taxpayers’ best friend, Nina Olson and her team,take a very productive approach to reducing taxpayer burden whileincreasing overall voluntary compliance.The IRS Electronic Tax Administration Advisory Committee, orETAAC as we’re known
2015 annual report. The taxpayer advocate is a statutorily re-quired—she is statutorily required to provide a report to Congress and must also identify 20 of the most serious problems facing the American taxpayer. So I look forward to hearing from my friend, Nina Olson, the taxpayer advocate, about how to better serve the
