| 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 (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 entitled: |
| TOWARD A MORE PERFECT TAX SYSTEM: A |
| TAXPAYER BILL OF RIGHTS AS A FRAMEWORK FOR |
| EFFECTIVE TAX ADMINISTRATION |
| November 4, 2013 |
| Nina E. Olson |
| Ten Taxpayer Rights, as recommended by Olson |
| 1. The Right to Be Informed |
| 2. The Right to Quality Service (included in IRS Publication 1) |
| 3. The Right to Pay No More than the Correct Amount of Tax (included in IRS Publication 1) |
| 4. The Right to Challenge the IRS’s Position and Be Heard (included in IRS Publication 1) |
| 5. The Right to Appeal an IRS Decision in an independent Forum (included in IRS Publication 1) |
| 6. The Right to Finality |
| 7. The Right to Privacy (included in IRS Publication 1) |
| 8. The Right to Confidentiality (included in IRS Publication 1) |
| 9. The Right to Retain Representation (included in IRS Publication 1) |
| 10. The Right to a Fair and Just Tax System, including Access to the Taxpayer Advocate Service |
| Items 1, 6, and 10 are not included in IRS Publication 1, Declaration of Taxpayer Rights. |