Tax Brake with Robert G. Nath, Esq.

There's some good news in it. For one thing, the Service will devote nearly 20% of its field agents to offers in compromise and innocent spouse determinations, both areas subject to excruciating delays for many years. This will come as extremely welcome news to millions of tax delinquents and innocent spouse applicants. Bear in mind, this does not mean the standards for these determinations have changed; only the time frame.

The Service will also beef up its other compliance programs, including especially under reporting, nonfiling, abusive trusts, abusive corporate tax shelters, unpaid employment taxes, and abuse of the earned income tax credit. These areas involve perhaps 10-20 million people, so the effort will be huge and, the IRS hopes, so will the yield.

In fact, the Service is responding to a 12 percent drop in enforcement revenue, largely because of the taxpayer protections in the 1998 tax reform act. Many IRS personnel, and thoughtful practitioners, have viewed that act as granting perhaps needed, but sometimes overused, procedural rights, the effect of which can be to delay collections. That is exactly what has happened. But no more, says the IRS.

Other initiatives will also be started. All in all, this compliance plan promises to increase the activity of the IRS in very needed areas, at the same time that procedural rights are observed.

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