What Is the IRS Taxpayer Advocacy Panel (TAP)?

As a CPA firm owner, I am committed not only to serving our clients with excellence in tax, bookkeeping, and business advisory services, but also to giving back to the broader taxpayer community. One way I do this is by volunteering as a member of the IRS Taxpayer Advocacy Panel (TAP). But what exactly is TAP, and why should you care about its work? Let’s take a closer look.

The Mission and Role of TAP

The Taxpayer Advocacy Panel is a federal advisory committee made up of citizen volunteers from across the United States, including all 50 states, the District of Columbia, Puerto Rico, and a representative for international taxpayers. TAP’s mission is to listen to taxpayers, identify systemic issues with IRS service and processes, and make recommendations to improve the IRS’s responsiveness, efficiency, and customer satisfaction.

TAP is not a part of the IRS’s enforcement or audit functions. Instead, it operates as an independent advisory group within the IRS, under the umbrella of the Taxpayer Advocate Service (TAS) and the National Taxpayer Advocate. Its work is governed by the Federal Advisory Committee Act (FACA), which ensures transparency and public input in federal advisory bodies.

What Does TAP Do?

TAP’s primary focus is on systemic issues—those that affect large numbers of taxpayers, rather than individual cases. Here’s how TAP operates:

• Listening to Taxpayers: TAP gathers feedback from taxpayers, tax professionals, and IRS employees through outreach events, its website (www.improveirs.org), and direct contacts.
• Identifying Issues: Issues raised can range from confusing IRS forms and publications, to challenges with IRS customer service, to suggestions for improving IRS communications or processes.
• Research and Analysis: TAP committees research these issues, often consulting with subject matter experts and reviewing IRS procedures, regulations, and taxpayer feedback.
• Making Recommendations: After thorough review, TAP develops recommendations for administrative or procedural changes and submits them to the IRS. The IRS is required to respond to each recommendation, indicating whether it will be adopted, partially adopted, or rejected, and providing reasons for its decision.
• Annual Reporting: TAP publishes an annual report summarizing its activities, recommendations, and the IRS’s responses, which is shared with the Secretary of the Treasury, the IRS Commissioner, the National Taxpayer Advocate, Congress, and the public.

What TAP Does Not Do

It’s important to note that TAP does not handle individual taxpayer disputes or provide case advocacy. If you have a personal tax issue, the Taxpayer Advocate Service (TAS) is the appropriate resource. TAP also does not make recommendations that require changes to tax law—its focus is on administrative and procedural improvements within the IRS.

Examples of TAP’s Impact

Over the years, TAP has made a real difference for taxpayers. Some notable successes include:

• Recommending the automatic six-month extension for individual tax returns, streamlining the process for millions of filers.
• Suggesting improvements to IRS publications and forms, such as making guides for older Americans more readable.
• Advocating for changes to IRS procedures, like allowing taxpayers to designate a third-party designee on their tax return for limited discussions with the IRS, reducing paperwork and hassle for both taxpayers and professionals.
• Helping improve disaster response resources, such as the Disaster Losses Kit, to better assist taxpayers affected by natural disasters.

Who Serves on TAP?

TAP is composed of up to 75 citizen volunteers, representing a diverse cross-section of the American public. Members include CPAs, attorneys, business owners, retirees, educators, and others with a passion for public service and a desire to improve the tax system. Members serve three-year terms and are expected to contribute 200–300 hours per year, participating in monthly meetings, outreach, and committee work.

How Can You Get Involved or Share Feedback?

If you have ideas or concerns about IRS processes, forms, or customer service, you can submit your suggestions directly to TAP at www.improveirs.org or by calling 1-888-912-1227. Your input may help shape future improvements to the IRS that benefit all taxpayers.

Why TAP Matters

TAP provides a unique opportunity for taxpayers’ voices to be heard at the highest levels of the IRS. By focusing on systemic issues and practical solutions, TAP helps make the tax system more efficient, transparent, and user-friendly for everyone.

As a CPA and TAP volunteer, I am proud to contribute to this important work. If you have questions about TAP or want to learn more about how you can participate, feel free to reach out to our office or visit the TAP website.

Serving our clients and our community—one improvement at a time.