Taxpayer Advocacy Panel
Want to improve
Andrea Price, TAP member representing Ohio
The Taxpayer Advocacy Panel is comprised of civic-minded
citizen volunteers from all walks of life representing each
state, D.C., Puerto Rico and an international member
(citizens living, working or doing business abroad). TAP is
a Federal Advisory Committee whose mission is to listen to
taxpayers, identify taxpayers’ issues and make suggestions
for improving the IRS service and customer satisfaction.
Everyone has something to say about taxes and the IRS.
Please take a moment to give us your suggestions for TAP to
consider by contacting one of the following:
TAP Ohio member:
Call Toll-free at:1-888-912-1227
This month I would like to answer some frequently asked
How do I apply to serve as a volunteer TAP member representing
They are accepting applications for the 2022 – 2024. The TAP
announcement has been posted to USAjobs. Applications to
serve on the TAP will be accepted through May 14, 2021. They
are seeking Members or Alternates in the following
Alabama, Arkansas, California, Connecticut, District of
Columbia, Delaware, Florida, Georgia, Hawaii, Idaho,
International, Kentucky, Massachusetts, Michigan, Minnesota,
Missouri, Montana, Nebraska, North Dakota, New Hampshire,
New Mexico, New York, Nevada, Oklahoma, Ohio, Oregon,
Pennsylvania, Rhode Island, Tennessee, Texas, Vermont, West
Virginia, Wisconsin, and Wyoming.
For additional information about the TAP application process,
visit the website or call the toll-free number listed above
and press 5 or email
I heard that paying taxes is voluntary and not a law?
This notion comes from reading the IRS 1040 Form
instructions booklet that the tax system is voluntary. The
word voluntary refers to allowing taxpayers initially to
determine the correct amount of tax and complete the
appropriate returns, rather than have the government
determined tax for them upfront. The requirement to file an
income tax return is not voluntary and is clearly set forth
in sections 6011(a) and 6072(a) of the Internal Revenue Code
and Treasury regs. 1.6011-1(a). The courts have upheld this
fact. Failure to file a tax return could subject the
noncompliant individual to civil/and or criminal penalties,
including fines and imprisonment. Examples are Flora v.
United States, United States v. Tedder, United States v
Richards among others. Congress passes tax laws and requires
taxpayers to comply. The IRS role is to help taxpayers with
the tax law and collect taxes.
What is a Taxpayer Assistance Center?
It is your local IRS office. In Toledo, it is located at
Four Seagate Center, 433 N Summit St, 2nd Floor.
The telephone number is 419-213-5165. To make an appointment
I cannot pay my taxes due to financial hardship and I have tried
working with the IRS, where can I get free help?
You can request a payment plan or contact your Local
Taxpayer Advocate Office and they will help you free of
charge. Ohio has two offices: one in Cleveland and One in
Cincinnati. You may call toll-free at 1-877-777-4778 to make
an appointment or fill out Form 911, Request for Taxpayer
Advocate Service Assistance (found on irs.gov) and fax it or
The IRS is taking me to Tax Court, and I cannot afford a lawyer.
Is there any free help?
If you are a low-income taxpayer who needs assistance in
resolving a tax dispute with the IRS and cannot afford
representation, you may qualify for help from a Low-Income
Taxpayer Clinic (LITC) that provides free or low-cost
assistance. You must meet income poverty guidelines to
qualify. For example: Family size 1: $32,200 or less: Family
size 2: $43,500. Family size 3: $54,900 and family size 4:
$66,250. For each additional person add $11,350. These are
the ceiling amounts.
The local LITC is Toledo Tax Controversy Clinic. The
telephone number is 419-684-8822. English and Arabic are
spoken. In the State of Ohio, there are five additional LITC
clinics. Columbus has two clinics. Akron, Cleveland and
Cincinnati each have one clinic.
Is there a place where I can get my taxes done free?
The IRS Volunteer Income Tax Assistance (VITA) and the Tax
Counseling for the Elderly (TCE) programs offer free tax
help for taxpayers who qualify. VITA has been offering free
tax services for over 50 years for people who make $57,000
or less; persons with disabilities; and limited
English-speaking taxpayers who need assistance in preparing
their own tax returns. TCE is offered in partnership with
AARP and offers free tax help for people 60 years of age and
older, specializing in questions about pensions and
retirements related issues unique to seniors (no income
limit). For locations near you, go to IRS.gov or for VITA
locations call 1-800-906-9887 and for TCE locations call