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All of the top five issues faced by taxpayers can be found under the right to quality service category. The NTA summarizes the most serious issues and the top five all relate to quality of service and taxpayer assistance availability. Issue 1 states that service provided has approached unacceptably low levels and is trending worse performance for future years. This is creating undesirable results for taxpayers in the form of compliance barriers and difficulty in assisting taxpayers seeking tax compliance. The second issue states that with the postponement of the service priority initiatives being completed, the IRS presently has no clear rationale to present to taxpayers for taxpayer service budgetary allocation decisions. Regarding this issue the NTA recommends that a ranking tool should be developed and populated with the type information that will enable the IRS in allocating resources that severe constraints impose. Thirdly, the absence of a geographic footprint infringes upon the taxpayer’s right of quality service and the taxpayer’s right to receive accessibility to a fair and just tax system. In addition to enhancing and improving voluntary compliance, it can more effectively address noncompliance. This leads into the fourth issue which is the absence in twelve states, District of Columbia, and Puerto Rico of a permanent Appeals and Settlement Officers to expedite the appeals process. This insufficiency makes it inconvenient for some taxpayers to have timely face to face meetings with an Appeals Officer or Settlement Officer and significantly lengthens the appeals process. Lastly, the fifth issue relates to