Page 54 - IRS Plan

Part III
Part I Part II Obj 1 Obj 2 Obj 3 Obj 4 Obj 5 Part IV Part V

How faster resolution of issues will further the energy security and clean
energy provisions of the IRA for consumers, small businesses, communities,
and industries

• We will flag issues with claimed credits at the time of filing so that taxpayers can correct them,
if necessary, and promptly get the credits for which they are eligible.

• Clear and transparent notices will promptly notify taxpayers claiming energy security and clean energy
tax incentives when issues arise and will provide information for the simplest pathways to resolution.

Strategic shifts

From To

Taxpayers do not have tools to easily identify We will offer notifications and proactive help
potential mistakes and correct them before filing. for taxpayers to find and correct mistakes earlier.

Taxpayers learn of issues via paper notices that Electronic filing and communication options
can be difficult to understand and can be resolved will be simpler and will make it easier to interact
only via inconvenient, paper-based processes. with the IRS.
Simple filing mistakes and larger inaccuracies We will resolve filing issues with clear notices
may require lengthy issue resolution processes. and the fastest, simplest possible solutions
for taxpayers.

Initiatives included in this objective

Identify issues during filing: The IRS Expand tax certainty and issue
2.1 will send taxpayers notifications about 2.4 resolution programs: Taxpayers will
potential issues as they file returns be able to resolve potential compliance
to help them correct errors and claim issues up front through expanded
credits and deductions pre-filing and tax certainty programs

Deliver early and appropriate Offer proactive debt resolution:
2.2 treatments for issues: The IRS 2.5 The IRS will proactively offer taxpayers
will provide taxpayers with timely appropriate options for past-due
and tailored post-filing treatments to payment resolution
resolve issues and omissions on their
tax returns
Expand engagement with non-filers:
2.6 The IRS will provide early, tailored
Develop taxpayer-centric notices: outreach to taxpayers who do not file
2.3 The IRS will send taxpayers notices they on time
can understand, delivered in ways they
prefer, with clear explanations
of issues and steps to resolution Use improved data and analytics
2.7 to tailor timely collections contacts:
The IRS will provide early, tailored
contacts to all taxpayers with past-due
balances, and will only escalate to more
intensive treatments when appropriate

IRS IRA Strategic Operating Plan 47
Part II: Objectives and Initiatives