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Part 22. Taxpayer Education and Assistance

Chapter 24. Office of Taxpayer Burden Reduction

Section 1. Burden Reduction Activities

22.24.1  Burden Reduction Activities

22.24.1.1  (10-09-2007)
Taxpayer Burden Reduction Strategy

  1. A Taxpayer Burden Reduction Strategy and supporting operational priorities and actions are reflected in IRS' Annual Performance Plan and SB/SE's Business Plan. As part of the Taxpayer Burden Reduction Strategy, the Office of Taxpayer Burden Reduction (OTBR) was established in January 2002. Additional information about OTBR is available on the OTBR web page, which can be found at the following Web Site:.http://mysbse.web.irs.gov/TBR/default.aspx

22.24.1.1.1  (05-01-2004)
Mission

  1. The mission of this office is to achieve a significant reduction in unnecessary burden for all taxpayers by:

    • Developing proposals that foster burden reduction

    • Coordinating and championing burden reduction efforts throughout the IRS

    • Working with others in IRS, Congress, state and other federal agencies, and the small business community to develop, coordinate and implement meaningful burden reduction efforts that are consistent with IRS customer service and compliance goals.

22.24.1.1.1.1  (10-09-2007)
Roles and Responsibilities of the Director, Office of Taxpayer Burden Reduction

  1. The Director, Office of Taxpayer Burden Reduction reports directly to the SB/SE Commissioner. The Director, OTBR will provide direction and leadership for burden reduction efforts. These efforts will focus on six Major areas:

    • Simplifying forms, publications and notices

    • Streamlining internal policies, processes and procedures

    • Promoting less burdensome rulings, regulations and laws

    • Assisting in the development of a burden reduction measurement methodology

    • Partnering with internal and external stakeholders to more effectively and efficiently identify and address burden reduction initiatives and

    • Chairing the Taxpayer Burden Reduction Council, which develops cross-divisional proposals for burden reduction and coordinates and sponsors burden reduction efforts throughout the Service

22.24.1.1.1.1.1  (10-09-2007)
Measuring Taxpayer Burden

  1. The ability to demonstrate the tangible results of burden reduction initiatives, through a reliable measurement system, is important for the IRS. Taxpayer burden is defined as the time or money expended by taxpayers to fulfill their responsibilities .Burden is measured using the Servicewide Burden Reduction Model that measures the burden impact of various proposed legislative, policy and form changes, as well as prioritizing various proposals both in terms of time spent and costs incurred. This model measure the cost of having employees or third parties fulfill taxpayers' pre-filing tax responsibilities. This measure is especially significant since an estimated 80% of them use the services of practitioners.

  2. Efficiency and effectiveness may be used as a secondary measure to gauge the impact of burden reduction initiatives. This measure focuses on IRS cost savings, including staff costs, and reflects the savings realized by the elimination of "downstream" work, such as data entry, adjustments, notices/correspondence and compliance activities. Often these resources can be redirected to more productive efforts.

  3. In keeping with the balanced measures concept, taxpayer burden reduction is not looked at in isolation. It is viewed as a component of customer service/satisfaction and is balanced with compliance as part of a cost benefit analysis. By weighing these two components and the number of taxpayers impacted, we can ensure that unnecessary taxpayer burden is addressed and that tax compliance is not jeopardized.

22.24.1.2  (10-09-2007)
Taxpayer Burden Reduction Initiatives

  1. Taxpayer Burden Reduction Initiatives should address administrative, regulatory, process or systemic issues that impact large numbers of taxpayers and significantly reduce burden.

  2. Employees may make taxpayer burden reduction recommendations through the Employee Suggestion Program or by using Form 13285, Catalog Number 34279X, "Taxpayer Burden Reduction Referral" . When completing the form, employees should provide as much information as possible. The Tracking number block will be completed by OTBR. The form is available on the Forms/Pubs/Docs section of the IRS Intranet.

  3. All Taxpayer Burden Reduction Initiatives from all Operating Divisions and functions should be routed through their management channels to their Taxpayer Burden Reduction Council representative.

  4. An external form, Form 13285A, "Reducing Tax Burden on Americas Taxpayers" for the use of taxpayers and stakeholders, is also available on the Forms/Pubs/Docs section of the IRS Intranet.

  5. All initiatives must be coordinated with all internal and external stakeholders to ensure that other program areas and interests are not negatively impacted. The OTBR and the Taxpayer Burden Reduction Council (TBRC) will facilitate this coordination. The selection and/or prioritization of initiatives will be based on the cost benefit analysis approach referenced in the Measuring Taxpayer Burden section. See IRM 22.24.1.1.1.1.1.

  6. Form 14411 (for external use) and Form 14411A (for internal use),"Systemic Advocacy Issue Submission Form" should be used to submit issues to the Taxpayer Advocate Service that meet advocacy issues.

  7. The Taxpayer Burden Reduction Handbook and Centra Training, available on the website, provide additional guidance on the referral process.

22.24.1.3  (10-09-2007)
Taxpayer Burden Reduction Council

  1. The Council is a coordination/facilitation body that approves and sponsors initiatives and studies, and ensures a strategic approach to taxpayer burden reduction. The Council does not supplant line authority and accountability, which resides with the Business Units.

  2. In addition to the Director, OTBR, who represents SB/SE, the Council consists of one executive member from each of the Business Units: Chief Counsel; Communications & Liaison; Information Technology Services Division; Large & Mid-Size Business Division; National Taxpayer Advocate; Privacy Advocate; Research, Analysis and Statistics Division; Tax Exempt/Government Entities Division and Tax Forms & Publications.

  3. Additional information about the Taxpayer Burden Reduction Council(TBRC), including its members and charter, can be found by going to the Taxpayer Burden Reduction website under IRS TP BR Council.

22.24.1.4  (10-09-2007)
Field Role

  1. Each Area Manager designates a Taxpayer Burden Reduction Coordinator, who will serve as the point of contact for all field employees and the OTBR on all taxpayer burden reduction initiatives and program areas. Coordinators may be asked to participate on virtual teams to address important burden reduction opportunities.

  2. The Taxpayer Burden Reduction Handbook and Centra Training, available on the Taxpayer Burden Reduction website, provides additional guidance on the Taxpayer Burden Reduction Program.


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