Want to be heard by the IRS? Tired of problematic IRS/RMD pubs and forms?

[Cynthia Van Bogaert]

Hi all,

As a current volunteer Taxpayer Advocacy Panel (TAP) member, I am working to get the message out that taxpayers have a real voice in raising concerns about IRS customer service issues. 

In case you weren't aware, through outreach, TAP finds out what those concerns are and presents suggested solutions to the IRS. (We don't address individual issues, just systemic improvements.) 

I am currently working on making RMD tables and worksheets in the publications more user-friendly, and I want to hear about your experience.  How can we make these calculations understandable for the average taxpayer, employer, and plan administrator?

I am reaching out to the BenefitsLink community also to see if you have other concerns with the IRS tax forms and pubs regarding the retirement plan/IRA world.  You can make suggestions directly (even anonymously) at improveirs.org.  

Let's use our collective experience to back a good cause and make the system work better for everyone.

Thank you,

Cindy Van Bogaert 

TAP member

[Juan Kelly]

Provide examples including what attained age to use (e.g., born on either January 1st or December 31st). Thx

[Peter Gulia]

In my view, the IRS has done a good job with the challenging task of explaining complex law in Standard English.

But there are practical limits and resource constraints on meeting those challenges.

So, I suggest one caution.

Many unadvised people mistakenly assume one may rely on an explanation in an IRS publication. (Regrettably, some professionals, who should know better, fall into this mistaken assumption.)

Nothing the Treasury department or its Internal Revenue Service has published says taxpayers may rely. The IRS instructs its employees that “Publications are nonbinding on the IRS[.]” Internal Revenue Manual 4.10.7.2.7 (IRS Publications) (Jan. 1, 2006). The U.S. Tax Court has remarked that taxpayers “rely on IRS guidance at their own peril.” Bobrow v. Comm’r of Internal Revenue (No. 7022-11), T.C. Memo 2014-21 (U.S. Tax Ct. Apr. 14, 2014) (order on motion for reconsideration, at 2) (by Judge Joseph W. Nega). See also Miller v. Comm’r of Internal Revenue, 114 T.C. 184, 195 (U.S. Tax Ct. 2000); Zimmerman v. Comm’r of Internal Revenue, 71 T.C. 367, 371 (U.S. Tax Ct. 1978). And a court has held taxpayers may not rely. Adler v. Comm’r of Internal Revenue, 330 F.2d 91, 93, 64-1 U.S. Tax Cas. (CCH) ¶ 9388 (9th Cir. Apr. 2, 1964) (Responding to a taxpayer’s argument that he relied on a statement in the IRS’s Publication 17, the court observed: “Nor can any interpretation by taxpayers of the language used in government pamphlets act as an estoppel against the government, nor change the meaning of taxing statutes[.]”).

Each IRS Publication should include a warning:

This Publication tries to explain law in plain language, but no one may rely on this as a statement of law. An IRS publication does not bind the Internal Revenue Service.

[Cynthia Van Bogaert]

7 hours ago, Juan Kelly said:

Provide examples including what attained age to use (e.g., born on either January 1st or December 31st). Thx

Thanks Juan.  I will pass your suggestion along to TAP.  

[Cynthia Van Bogaert]

6 hours ago, Peter Gulia said:

In my view, the IRS has done a good job with the challenging task of explaining complex law in Standard English.

But there are practical limits and resource constraints on meeting those challenges.

So, I suggest one caution.

Many unadvised people mistakenly assume one may rely on an explanation in an IRS publication. (Regrettably, some professionals, who should know better, fall into this mistaken assumption.)

Nothing the Treasury department or its Internal Revenue Service has published says taxpayers may rely. The IRS instructs its employees that “Publications are nonbinding on the IRS[.]” Internal Revenue Manual 4.10.7.2.7 (IRS Publications) (Jan. 1, 2006). The U.S. Tax Court has remarked that taxpayers “rely on IRS guidance at their own peril.” Bobrow v. Comm’r of Internal Revenue (No. 7022-11), T.C. Memo 2014-21 (U.S. Tax Ct. Apr. 14, 2014) (order on motion for reconsideration, at 2) (by Judge Joseph W. Nega). See also Miller v. Comm’r of Internal Revenue, 114 T.C. 184, 195 (U.S. Tax Ct. 2000); Zimmerman v. Comm’r of Internal Revenue, 71 T.C. 367, 371 (U.S. Tax Ct. 1978). And a court has held taxpayers may not rely. Adler v. Comm’r of Internal Revenue, 330 F.2d 91, 93, 64-1 U.S. Tax Cas. (CCH) ¶ 9388 (9th Cir. Apr. 2, 1964) (Responding to a taxpayer’s argument that he relied on a statement in the IRS’s Publication 17, the court observed: “Nor can any interpretation by taxpayers of the language used in government pamphlets act as an estoppel against the government, nor change the meaning of taxing statutes[.]”).

Each IRS Publication should include a warning:

This Publication tries to explain law in plain language, but no one may rely on this as a statement of law. An IRS publication does not bind the Internal Revenue Service.

Thanks Peter for this thoughtful and helpful reply.  I will pass along your suggestion to TAP without identifying you.  

[Cynthia Van Bogaert]

8 hours ago, Juan Kelly said:

Provide examples including what attained age to use (e.g., born on either January 1st or December 31st). Thx

Hi again Juan.  To clarify, I will not be naming you as the source of this suggestion.  You always can go to improveirs.gov to submit this or other ideas with or without identifying yourself.  Thanks again, Cindy