National Taxpayer Advocate 2016 Report – Penalties



Laura Gavioli wrote this bylined article assessing a 2016 report by the Taxpayer Advocate Service (TAS) regarding when the IRS chooses to assert penalties —one of the most policy-driven decisions that agency can make. Ms. Gavioli wrote how the TAS made a number of important observations and recommendations related to three of the most commonly asserted types of penalties—accuracy-related penalties, failure-to-file and failure-to-pay penalties, and the Trust Fund Recovery Penalty.