Taxpayer First Act - IRS Organization

Office of the Taxpayer Advocate (Section 1301)

The Act improves the way the IRS interacts with the Taxpayer Advocate Service. It also requires more coordination between the Advocate and oversight organizations.

The Act requires the IRS commissioner or a deputy commissioner to respond to Taxpayer Advocate Directives (TADs). It also clarifies the timeline for the response. The Act also requires the National Taxpayer Advocate (NTA) to report to Congress any TADs the IRS has not addressed.

The IRS also must provide statistical support to the NTA upon request, to the extent practical.

The Act also requires the NTA to coordinate research efforts with the Treasury Inspector General for Tax Administration (TIGTA).

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IRS organizational structure (Section 1302)

Under the Act, the Treasury Department is required to develop a comprehensive plan to redesign the organization of the IRS. Treasury must submit the plan to Congress by Sept. 30, 2020. Among other things, the plan must:

  • Streamline the agency's structure to minimize duplicate services and responsibilities.
  • Best position IRS to combat cybersecurity threats and others.
  • Address whether the IRS Criminal Investigation Division should report directly to the commissioner.

One year after the IRS submits the plan to Congress, former law about the IRS's organizational structure will no longer apply. Earlier law required IRS to organize in operating units that serve groups of taxpayers with similar needs.

Resources:

Organizational Redesign Strategy Overview: This video provides an overview of the Taxpayer First Act's Organizational Redesign Strategy.

Training of IRS employees (Section 2402)

The Act requires IRS to submit a written report to Congress providing a complete training strategy for IRS employees.

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Prohibition on IRS rehiring certain fired employees (Section 3001)

The Act prohibits IRS from rehiring any employee who has been dismissed for misconduct.

Notification of unauthorized inspection, etc. of returns (Section 3002)

The Act requires IRS to notify a taxpayer if IRS or a Federal or State agency recommends disciplinary action against an employee found to have accessed or disclosed the taxpayer's return or return information without permission.

Feedback?

Do you have feedback you’d like to share as we continue to implement the Taxpayer First Act? Please send it to TFAO@irs.gov.

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