| Many do not realize the existence of a “National Taxpayer Advocate”, Service headed by Nina Olson, who is described by Mary Beth Franklin in Kiplinger’s web site in August 2011 as follows: |
| “Nina Olson is your voice at the Internal Revenue Service. You may have never heard of her, but Olson has been the national taxpayer advocate for the past ten years. Her role is twofold: to intercede for taxpayers when normal IRS channels aren’t working, and to identify harmful tax policies and practices that should be changed. A tax attorney and former tax preparer, Olson uses her semiannual reports to Congress to recommend legislative or administrative solutions — and to get the last word when the IRS doesn’t heed her suggestions. |
| in a report dated November 4, 2013 Olson stated: |
| TOWARD A MORE PERFECT TAX SYSTEM: A |
| TAXPAYER BILL OF RIGHTS AS A FRAMEWORK FOR |
| EFFECTIVE TAX ADMINISTRATION |
| November 4, 2013 |
| Nina E. Olson |
| In addition to 10 taxpayer rights, Ms. Olson identified 5 taxpayer responsibilities: |
| 1. The Responsibility to Be Honest |
| 2. The Responsibility to Provide Accurate Information |
| 3. The Responsibility to Keep Records |
| 4. The Responsibility to Pay Taxes on Time |
| 5. The Responsibility to Be Courteous |