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By Mitchell Gerstein, CPA, MS Tax, PFS

I have been a tax practitioner for more than 40 years, and I have always seen my role as helping clients navigate the complex tax landscape to ensure compliance and optimize tax outcomes. It is no wonder that I became interested in advocacy and applied to be a volunteer member of the federal Taxpayer Advocacy Panel. I was appointed to the Taxpayer Advocacy Panel as a representative for Pennsylvania for a three-year term (2024-2026), and my time serving has given me a unique perspective on advocacy, reform, and improving the taxpayer experience.

What Is the Taxpayer Advocacy Panel?

The Taxpayer Advocacy Panel is an independent federal advisory committee created in 2002 that is composed of volunteers from across the country who represent taxpayers in discussions with the IRS. The panel serves as a voice for the public, advising the IRS on ways to improve its processes, communications, and overall efficiency. Its mission is to listen to taxpayers, identify their areas of difficulty, and make suggestions for improving IRS service and customer satisfaction. The Taxpayer Advocacy Panel is accountable to the Department of the Treasury, the IRS, and the National Taxpayer Advocate. The Taxpayer Advocate Service, an independent division within the IRS, provides the funding and technical and administrative support to the Taxpayer Advocacy Panel.

Being part of the panel has allowed me to engage with IRS leadership, share real-world feedback, and actively participate in recommending tangible changes. I currently serve as vice chair of the Notices and Correspondence Committee (NCC). It is a rare opportunity. NCC members get to screen taxpayers’ suggestions and make improvements to IRS notices and correspondence as they are sometimes unclear and difficult for taxpayers to comply with tax law.

Voice for the Taxpayer

Advocacy might not be the first thing that comes to mind when thinking of the IRS, but it does play an essential role in improving tax administration. As a member of the Taxpayer Advocacy Panel, my role is to bring concerns directly to the attention of the IRS, acting as a conduit for taxpayer feedback. Taxpayers can submit issues or suggestions to the panel, which then investigates and evaluates these submissions. If a particular issue is deemed systemic or widespread, the panel makes a formal recommendation to the IRS for addressing the problem.

The Taxpayer Advocacy Panel does not shy away from addressing larger, more complex challenges. Whether it's advocating for more transparent communications, streamlined services, or technological advancements, the group’s recommendations often push the IRS to innovate and better align with the needs of the public. Successes include promoting the Taxpayers Online Account and Document Upload Tool.

Project Committees

Each member of the Taxpayer Advocacy Panel is assigned to one of six project committees to identify issues impacting taxpayers and offer feedback on IRS operations, with a focus on improving the taxpayer experience, increasing satisfaction, and optimizing IRS processes.

Here is a brief overview of the six committees.

Notices and Correspondence Committee – The Notices and Correspondence Committee partners with the IRS to review, update, and improve notices and general correspondence letters. It also provides feedback and recommendations regarding the IRS.gov website, including landing pages and FAQs, to ensure a more appropriate understanding of the content and purpose of the corresponding notice.

Tax Forms & Publications Committee – This project committee reviews and develops recommendations to improve various IRS forms and publications identified by taxpayers or the IRS as needing revisions. The committee occasionally serves as a focus group for new IRS forms and other informational filing initiatives.

Taxpayer Communications Committee – Taxpayer Communications, in partnership with the IRS, provides feedback from the taxpayer’s perspective related to improving how the IRS communicates using various resources to promote IRS.gov, mobile apps, YouTube, social media, etc. The committee identifies additional methods that can be used to better and more effectively communicate with taxpayers, including an online option for taxpayers to request penalty abatement. It also seeks opportunities for the IRS to modernize the online options taxpayers use to obtain tax information and to interact with the IRS electronically. This committee seeks to identify how the IRS can improve and increase its online services to tax professionals.

Taxpayer Assistance Center Improvements Committee – Face-to-face assistance is essential for effective tax administration. Certain segments of the taxpaying population will always require face-to-face assistance. The Tax Assistance Center Improvements Committee partners with the IRS to provide input from the taxpayers’ perspective on improving services and customer experiences at assistance center offices.

Toll-Free Phone Lines Committee – The Toll-Free Phone Line Committee is dedicated to improving the service of the IRS’s toll-free phone lines, including the Practitioner Priority Service phone line. This committee provides input from the taxpayers’ perspective on improving services and the experience when calling the toll-free phone lines.

Special Projects Committee – The Special Projects Committee addresses issues not covered by the other five project committees. This committee’s work includes, but is not limited to, issues regarding e-services, identity theft, and tax issues affecting citizens living abroad.

How Does the Taxpayer Advocacy Panel Work?

The Taxpayer Advocacy Panel’s annual cycle begins with collecting taxpayer suggestions through its website, calls to (888) 912-1227, or via other channels. Each submission goes through the following process:

• Submission: Taxpayers submit concerns or recommendations via the Taxpayer Advocacy Panel website or through direct contact with its members.
• Review and Discussion: The above committees review each submission, consider its merit, and research similar issues nationwide.
• Proposal Development: If a submission has potential, the committee develops a formal proposal outlining the issue, possible impacts, and proposed solutions.
• Submission to the IRS: Once finalized, the proposal is submitted to the IRS for consideration and implementation.

The IRS is required to respond to the Taxpayer Advocacy Panel’s recommendations, providing either justification for rejecting the proposal or outlining a plan for implementation. Not every recommendation is accepted by the IRS, but the Taxpayer Advocacy Panel will push back when needed. This dialogue ensures that the panel’s input has real-world consequences and that the voices of taxpayers are heard.

Since its inception, the Taxpayer Advocacy Panel has submitted thousands of recommendations to the IRS. A large percentage of these recommendations have been accepted and implemented, leading to tangible improvements in the tax administration process.

Sign Up!

Are you interested in sharing your expertise and advocating on behalf of taxpayers? Sign up for notifications when the Taxpayer Advocacy Panel application period is open and when member positions are available. 

Mitchell Gerstein, CPA, is a senior tax advisor at Isdaner & Company LLC and a member of the PICPA for more than 30 years. He works with clients as a strategic tax and business advisor with a focus on tax compliance and planning. He is also National Taxpayer Advocacy Panel Vice-Chair for 2025. Gerstein can be reached at mgerstein@isdanerllc.com.

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^{Statements of fact and opinion are the authors’ responsibility alone and do not imply an opinion on the part of the PICPA's officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.}