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access to fast reliable internet for that's what we are leading the way. prompt me too cm support see spent as a public service along these other television providers. given you a front row seat to democracy. >> we are going to talk about taxes for the next hour. we were joined by erin collins was a national taxpayer advocate. talk about that, talk about your organization and report to oucongress. first of all fills in on the role you play with the irs. >> first of all good morning. so, the national taxpayer advocate in the office i lead is a creation of congress. over 20 years ago congress wanted toag give taxpayers help, in essence were they created the position. it is within the irs even though we are independent division or agency within the irs. give a couple missions to key ones are once a year at the end

of the year we file our end report to congress. the statute requires us to identify what we believe our tent serious problems impacting taxpayers orr taxpayer rights as well as make recommendations for irs corrective. just get the opportunity to make legislative suggestions so they can fix the tax law which would benefit taxpayers. the other sort of hat wheelers worked with taxpayers one on one with their problems with the irs they can come into one of our local offices we work with them sort of as an advocate to fix problems with the taxpayer won't work on the irs because i want to die deep into that role for the advocate your primary clientele of the american public in terms of advocating fors the things they need solved or resolved. >> that is correct. again we do it on a systemic basis that impacts multiple taxpayers. unfortunately his last three

years been very difficult for taxpayers. their problems impacting millions of taxpayers at once and we do one on onepa with taxpayers. about 77 offices across the united states. topic taxpayer has a particular issue or they cannot fix it with theth irs we are sort of the safety net. we are there to help her. >> the taxpayer advocate offices in a separate posting irs officer in the same building? >> in the same building but because of our independence of separate office space. have her own separate system. so in essence it's unusual to have a division as independent inside the agency with that is what we do. you mentioned a moment ago how tough the last couple of years have been. this is a job he came into a couple of years ago you were self just before covid kicked in progress i came in march of 2020. right when cho was really starting to spike. i joked with the former

commissioner, rightly shut down the irs. i said is something i did. [laughter] thess irs was shut down across e country for a number of months. that is what really impacted the challenges to the filing season that has been carrying over a year to year for the last couple years progress during that period was the biggestg challenge? look so hardest same any time to step into a leadership role is getting to know your people. at that .1 100% of my employees working remotely but had to reestablish the relationship of the employees and also established a relationship with all the irs executives. they too were out of the building is very difficult the first couple months really trying to bring in a new leadership style and help taxpayers of the same time too. >> report to congress the end report just released in the just the top lrom the end report to congress is this, last year i reported in the periods in e start of covid-1 pandemic

hass been the most challenging but taxpayers and tax professionals have ever faced. e bad news is the taxpayers and tax professionals experience more min in the good news is thatce the osef the 2022 f sean the irs has made considerable progress in reducing the volume of unprocessed returns and correspondence. going to see the light at the end of the tunnel. not sure how much further we need to travel before we see sunlight. twhat has been the biggest facr getting that backlog result? >> it started when the irs shut down and march of 2020. in june and july this or bring employees back. we think about the amount of paper the iris processes and rear wing all a sudden shut down and literally that all the mail sorting and tractor-trailers in the parking lot,it took month to month to start to get caught up.

the challenge is the irs gets returns pretty much from february to october, november. worked on the backlog all the new retransfer coming in the door. to the end of thed year, 2020 that have her 70 million returns carried over into the next year. that is a very high number for investors will reduce this year we are looking at between 12 and 15 million caring into 2023 it still has to be worked before start focusing on the files. >> just looking for the backlog of 22, 4.72. million to business returns, 3.6 amended returns.. that as of december whittled down to 400,000 individual returns and a million business returns. what are you doing in advance as we come into the new tax season? we are in the new taxis into monson backlog situation? works of the irs on ahe daily

basis and weakly asked of the numbers what are challenges we provide recommendations. the advantage of having her agency inside the buildings of access to irs data and irs employees. as the process is moving along we are very active trying to identify make recommendations and work with the irs to try to improve the situation progress our guesses and calls national taxpayer advocate. we are talking about not only the report to congress but more importantlyli the tax season ahd and your comments, your questions or concerns about that are welcome to 027,488,000 line to call. if you are in the east or central time zones. 202,748,001 for a mountain and. acid advocate what is the number one people come to the irs-- and say i can't figure this out any of the problem-solving cracks

the last three years it's processing. the irs's is suchpp a backlog yu look at these statistics somewhere between 60 and 75% of the year the irs is six -- nine months behind processing those returns whether the original or amended return settings people are not getting the refunds. there's a lot of folks build the refunds into their budget with a monthlyei or annual and so havig those delays has been a real financial hardship for a lot of people progress you think some benefit for people to do that? when theyhe prepare their taxes for the next year to budget in that refund or in advance look at for getting more money ahead in their paycheck they are an employee in getting a paycheck like that? >> most financial advisors they will take the have your withholding is close to making your payment so that you are not as dependent on theo refund.

i purged a lot of taxpayers it is the reverse for they look at as a savings account. by taking that money away, always and in general, february, march, april they received a refund it's morbid in june through november, they look at as their family vacation. or that is a down payment for a car. they look at that as a savings account. people look at it differently but again the financial advisors will tell you try have the smallest refund possible. a lot of his refunds or credits and those are things you don't plan in advance for the child tax credit we've also at stimulus payments in the past. there are a lot of income tax credit that you only receive when you file the return. >> will there be nuke credits we should look for in this current tax years of the tax year for 2022 the tax filing for 2022 taxes? >> is always a chance congress is going to legislate. retroactive is not as common.

but it is a challenge we've also been vocal with the folks onn te hill but if you're going to initiate legislation it's not wise to do in the middle of a tax filing season. that puts a lot of challenges in the irs they have to read the forms and when you are in the midst of processing those returns new legislationpr makest very difficult. >> you mention processing delays. i want to go to report the top 10 most serious issues facing taxpayers in 2022 processing delays the complexity of the tax code, irs hiring and training. telephone and in person service we talk some aboutut that. online access to taxpayers and tax professionals. e-file in free file. iris transparency, return for oversight, the appeals of taxpayers overseas taxpayers as well pretzel locks there. we would appreciate your

comments welcome your comments and questions for erin because 202748, 8000 time zone in (202)748-8001 mountain and pacific.c. we'll go to houston, texas good morning our first up. >> good morning, thank you for taking my call. i have a question specifically related to how the state multistate workers especially in the light of this virtual working environment. my specific situation i work for a company based out of chicago, illinois and i live in houston, texas. that obviously does not have state taxation wages. what is the expectation in terms of working in another state filing wise? >> your question is not unlike many people across the country

right now with folks working a lot more remotely and working flexible. for purposes of the federal side it really is not the same issue is a state side. i'm going to punt a bit we have 50 states and they all have different rules on them. so depending on the various states and state expertise is not on my shortlist but something you really need to look at the various states. i suspect all these states are trying to tackle this as to how to tax and who to text. you pay or employment taxes as you said with texas and i forgot the others that you're talking about. >> illinois. that is something a lot of states are trying to figure out where is your residency? where's your place off employment? what are the requirements? i would suspect to stay to the states are still trying to grapple with it. >> with more people working remotely and setting up offices at home are you seeing more questions about how can i deduct

this as office space? >> a lot of people are going to look at, as an employee you have a different ability to deduct things as a businessth itself. it's always going to be a question, are you entitled to a home office? how do you deduct it? what percentage? irs earned standardized make it easier going forward. those are things that you're working at home you really need to look at what are the advantages now you are working remotely you might be able to deduct or not deduct? let's hear from mary, actually before i do so people know, how did they contact your office? how to get in touch with the taxpayer advocate? puts me in a separate area within irs website it is our name taxpayer advocate.irs.gov. there is a section of who to contact her where to contact. it will pull up all the different states and provide the local numbers of the various

offices across the country. that is the best place to start. >> looked to mary, thanks for waiting, potomac, maryland is next. >> hello. i am calling because in discussing the debt ceiling problems they areis considering chopping the social security and medicare. how likely is it that can happen with cuts in social security to actually go through? and how is that they are not speaking about the rich are paying their fair share of taxes. and also major corporations. they are making windfall profits taking advantage of the covid situation. and getting by with ally of thoe profits will the social security majority of people who benefit

after putting their own money into the fund to begin with it's possible that can happen, what is thehe likelihood of that? >> a bit more of a political question to go ahead and respond. >> unfortunately that is something the irs as a tax administrator cannot proceed delivered congress to set the law and irs is to administer it. iris can always do a better job collecting. i think that it's been an issue that has been raised over the last couple off years. if you look at the outstanding obligation and there are a lot of larger individuals who have not -- but they filed returns reflecting they owe x dollars but they have not paid the x dollars. that was something the irs can absolutely do better with with respect to the rest of the question fortunately i don't control congress and i can't tell them what to do or not to

do it through with respect to social security. we can always make suggestions we do push very often in the enforcement area our number one concern is protecting taxpayer rights but also do it r fairly d across the board in an even way. >> the house and did one of the earliest may be the first they pass was a bill that rescinded some of the additional funding by the administration 80000 or so additional irs employees potentially some of those employees have gone to your effort as the advocate. >> yes, and that legislation the good news is they left a portion for service and modernization. those things are key to the success for taxpayers to have a working tax administration. irs has been limping along for the last decade it really needs to rebuild itself. that is the part weat really fos on iss the focus and modernization with enforcement our biggest concern is the irs

doing fairly when they go forward in collections or examinations. >> to bob insurance, texas cap next good morning. >> hello, hello. >> yes, this is bob. i've been trying to get in touch with the irs. i mailed my information to them in april the tenth. i still have not heard a word on my refund. i am just trying to find out who i can contact. every time i called them they hang up on me. any information from you? >> bob,io your situation is idel for getting help for my office. so you need to do is go to our website and get taxpayer advocate.irs.gov. look at the section of who to contact or where to contact or where we are located.

once you go in there from the city and state that is nearest to you and reach out and contacted them. there is both a fax number as well as a telephone number. they should be able to assist you. if you fail to return in april and you still have not heard anything, i suspect there's an issue in processing. there could be a problem with something in the return that is inconsistent they are looking out or possibly it has been tagged is a potential identity theft in which case you are going to have to let the irs know it is you and you are the one you file thatno return. again reach out one of our offices this should be able to help you. good luck without, bog. >> a related distribute text from richard in washington d.c. saying i received a letter from the irs that my 2020 return has been recalculated into contact the irs to request a chapter called the irs but was only kept on hold. when my local iris and branch office be able to help instead?

>> again that might be something you could reach out to our office we have an office hereavn d.c. you would go to the local taxpayer advocate office in d.c. and see who could help intervening figure with the problem is pickwick student darren in florida, good morning. >> good morning. >> you are on the air go ahead. >> erin, you are an american patriot. i am the ceo of a major corporation with 30,000 employees. worldwide. i think we've got to preserve social security for everybody who paid into it. and i also believe it's not a savings account it's a guaranteed account. i can't begin to tell you how much you touch my soul. i've been fighting for this for a long time for.

>> all right pass up next circleville, ohio who were on with erin collins. >> thank you so much. my question is, why is the tax code so cumbersome? so drawn out and some ugly for people to take care of? >> that is my question as well. this should be did something a little bit different we talked most serious problem. up there on number two was political tax simplification. when you look at the tax code in if you were to pile it up it is probably a good six -- 8 inches when you look at all debated various code sections it is extremely complex. the challenge taxpayers have even tax professionals is trying to understand the consequences and how the code applies to various circumstances. you are not the oil went in this position asu i said we looked t that as a serious challenge for taxpayers out how do you apply

with the how do you understand the law? how do you comprehend all the changes? there is a lot in there for even taxx professionals struggled wih the internal revenue pickwick to talk for the technological challenges of the irs has pretta also mentioned the amount of paperwork. still it seems there is a lot of paperwork involved in a filings of one's taxes, even the simplest 1040. >> yes unfortunately it is a lot of paper. lester went to one of our campuses in kansas city on a number of occasions. i give the employees huge kudos they go in their office everyday work.tually when you walk in there literally amounts of paper for this so much paper that's been backed up it fills the hallways andll fils the cafeteria fills the conference room or just walking into that campus knowing you are chipping away at that pile will at the same time as the kickoff of the 2023 filing season.

so new returns are going to be coming through the door. it's a very difficult position. so yes we are both technical issues, they need to move toward a paperless environment. it is more e-filing by taxpayers or as it comes to the door they can scan everything and put into the systemey electronically so they can process a lot easier. >> to minneapolis will hear from kathleen next, go ahead. >> i love e-filing but that is not my point. my point is the roth ira. something outrageously called the secure act meant congress diminish the roth ira pay out my point of view the roth ira payout and what teachers are able to do to long term planning and the long-term savings and middle-class families who the roth iras with they want to leave with their able to to the

children, grandchildren and especially great grandchildren. the secure act is so damaging. my specific question was not answered at all by my legislator and my senators, minnesota legislators have no interest in answering the question of what must the ira form to be to the roth ira disadvantage grandchild that could have the long-term payout the form? what are the requirements? what are the standards? is any of it set? messy come mean i say particularly hard on teachers and long-term planners, the recruitment. >> all right we will see if erin collins can put in the right direction for. >> that's partially due to legislation.

>> a bill passed last year? >> correct the challenge is how do you implement the changes? sounds like you're not happy with the changes i don't think you are alone in that respect. but really hopefully irs.gov is a place to start. i'll put that on my bucket list on one of folks start looking at can we assist in the sense of getting better guidance on that on our website we thank you for thatce suggestion we will look into it. >> went something like that passes in congress the secure act or other acts and legislation that affects, how quickly are you briefed, you are organization briefed on the changes and how that might affect actual taxpayers? >> actually a lot of the senators and members of congress actually reach out to us while they are drafting legislation. i think where the biggest challenges the irs has and what directs taxpayers can implement what changes they are proposing? the more congress can commute go

to the department of treasury, the irs our office even practitioners they have to implement it. the better the legislation is going to be in order to implement. i wholeheartedly recommend congress reach out and get comments throughout the process. >> with the taxis and getting underway were joined by erin collins national taxpayer. welcome your questions and comments for the eastern and central time zones 202-74-8800 white mountain pacific delaware kathy is up next. >> hello. thank you for taking my call. one thing that i really want to comment on, and then i have a question. they keep saying these corporations are not paying their fair share. the tax code gives them the right to write off the expenses

and other applicable deductions. so, if you change the code will have that issue. that is up to the people who make the tax code. that is just a misnomer. the nextex thing is that the irs destroyed thousands and thousands of documents which i keep about all of the time. if that's the case foras the tax years involved? thirty dispose of their documents are you still liable to produce those returns again? >> i believe you're making reference to, which was very widely publicized the irs

shredded i think it wase more like a million and 1099 after the tax year has closed. they believe do not necessary to enforce the tax law and to move forward. people have been looking into. unfortunately i don't have an answer bird per se don't believe the iris should be destroyed records less than put them in electronic format and upload onto their system. that is been issue they looked at the thought of typical thing the irs does. >> in general how long should we keep her tax records? >> it depends reviewer let's he purchase a home and you pan the home for 20 years. you purchased it let's pick a number $200,000 per issue improve the home increase the basis in the 20 years of documents to establish that.

if it is just w-2 wage earner i have no other real assets typically three years is the timing home to records and at which point you can destroy them. i think a lot of people hold onto those records just in case because you never know. again it depends what is on your return as to: how long you have to keep. >> a question from dave and dalton georgia says which group of taxpayers pays the most and the least. which gets audited the most? >> that's another it depends. if you look at the high net worth individuals with the premise colors said there's a lot of provisions in the tax code to get the ability for certainn deductions. they may not pay as much pro rata comparatively lower income folks. with respect the audits unfortunately the two highest brackets of people are being audited 10 million those under 50000.

that is a very on dichotomy audits in my opinion any teacher evenly across the board. to ramp up as income gets larger rather than having a high percentage on the lower end to you to a fair amount of seasonal hiring for the advocates office? we have full-time employees. iris used to have challenges they are so light on employees. those who have hired seasonal have become full-time employees. there is no downtime right now the irs. >> because of this backlog? >> it is a year end situation. it's not they're busy from generative apron outcome they are busy 12 months out of the karen upooked escorted next in california. >> hi actually contacted taxpayer advocacy office and i was given a case number and it

might distract which would take me all the way to fresno. i am unable to contact them. every time i call on the phone i received a message that tells me they will call me back. i never received a call back. i called my congressman's office in my congressman told me i'm supposed to send an amended tax return. however i have no idea how to amend my tax return, where i made an error. trying to access and the stimulus payments they are refusing to respond to me. the reason i i called them they denied processing that for me. giving fabricated reasons why. i thought maybe there is identity theft involved. it took me almost a full day to get somebody to finally give me an answer.

i then went to the tax advocacy congressman's office. now invented the advocacy in the congressman's office i can no longer access anybody i am told your record is now through these two offices and the only way you can talk -- assist in these two offices. but then i can't contact because i am continually receiving a message machine for my congressman's office we willhi exonerate carol to let erin respond for. >> personal i have apologizing for not getting her sponsor our office by the child's we have so much irs is our office is inundated as well. the very high inventory but that's an excuse for people not gotten back to you at all. this is exactly the type of situation a lot of people across the country are facing.

one we should be able to help you. if you reach out to the local office go to taxpayer advocacy it should local taxpayer advocate that's head of the office. and you cannot hear case agent or your advocate to call you back, is called the head of the office might need to elevated up even up to my office so we can get you some help. again i apologize for that we need to get you some help. >> will go ahead. goodness collins come in on i don't have anyone to help me with my taxes. 2020, 2021 could she come and

help me? >> sources near san antonio? what have offices sent out how close it is to where you are located. also, irs has a part to as vita volunteer t income tax assistan. the vita folks are across the country some of the virtual. i would recommend you try to find your local vita organization. they may be able to help you virtually see you did not have to leave your home. it would be easier for them versus come out to you. if he did not file your return 2021 you want to make sure you did receive your stimulus payment if you are entitled to enter any other benefits. the only way you're going to do that is by getting this returns file.ho reach out to the nearest vita folks. >> acceptance rate in st. paul, minnesota. great go-ahead you're on the air. >> yes my son filed his taxes

for 21. probably did them in february. ckwe never got a check, he never got a check back until november. i will so far is to call my state rep, angie craig, and got them working on it. when i call the iris i couldn't get a hole of anybody pretty is on the phone for three or four hours and nobody would answer it didn't says go to our website pretty go to theth website, youo to the things they prompt you to get a we can help you with that. all i wanted to do is ask the question because it is taking so long, did you get my form? here's a problem with it? this is been going on for many years. members of the irs 20 years ago. he would sit on the phone and wait and wait and wait. i know the irs did a big computer upgrade. that was probably 20 years ago.

i am just wondering you got $31 billion a year to take our money and stuff and you sell can't provide proper service. >> it just seems like a lot of questions are just in the phone answeredqu. >> thus we talk about processing so much in our annualre report. the telephones the last few years have been abysmal. irs, a decade ago is probably closer to 50, 60, 70% range. pre-pandemic it was about 35% of the calls were answered which again is incredibly low. during the pandemic it was as low as 11% for basically one out of every 10 calls were answered. there was huge frustration. i can hear it in the gentleman's voice. it has been very, very difficult. secretary yellen has after the inflation reduction act additional funds of the sb number one priority for the irs the goals were closer to 85% of the skull should be answered.

it will not happen tomorrow. they need to work toward that. it's a couple of things. one is resources. if you look at the numbers -- mike irs would typically receive 80 and 100 million that's a lot of phone calls a year. they had enough customer service representatives to answer percentage of those e calls. two years ago under 282 million about three times as many phone calls us fewer customer service representative's answer. lesterna dropped down to 172 million. it is still twice as much as it ever has been in the past. the problem is to got high-volume because people not had their returns process to pick up the phone, they call the don't have their amended returns if they pick up the phone its revolving door until they process the paper you were going to import people calling. they've got to get the paperwork resolved so we can then get back to a lower level of incoming calls so we can create the level. >> 's or a vision of perhaps

answer to this or partial solution is less phone more of a robust presence online? this is how people do business now make reservations now check or bank accounts. sensibly the irs is looking toward? >> yes and that's something i've been pushing tense and i i got there. prior to being a national advocate i spent 20 years in a private practice part in a practitioner helping my clients the best thing for me would be to go online and get access to data. no disrespect i don't need to talk to an irs employee i just need the records and p permissin but we've been pushing pretty hard for medically robust online accounts. do you envision as you said that's when doing our current life, i envision the irs equal or better than financial how many of the section walking to bank anymore? most of start online for like to see the irs not only can you access your records, you can receive correspondence. you respond to correspondence

may be chapter in online account. that is what is envision this with additional funding i hope it comes the top of the pile for prioritization records from troy coming from mount vernon, new york. judy chu how are you? i am a tax professional and i they should have their amended returns directly deposited because a lot of clients move by the time the returns are processed. what are you going to in that area? >> any time in knowing it is a lot easier than actually have your clients do it. but ifif they do have the absole need to contact the irs within change of address. that's a lot easier said than done. you might advisor clients does not mean impact they will do that. but that is a challenge. it's also our original returns and had such a delay. a lot of times the taxpayers have moved.

the irs is not able to locate them so that is a real challenge then. it's partially a taxpayer needs to notify the irs so we can make sure it happens for the other part is they need to beey more timely so we don't end up in situations. >> to tom: from somerset, massachusetts, hello there. >> good morning. i have a weird question for you. i tried to work by the mail with you b guys. i have to pay every year additional tax. i send the check and the return, i do it by mail because i do not trust the electronic system. i usually get it in their early before april. and then somewhere down the road after april i will get a letter from you, from the irs and it

tells me if you don't send us your return, even though the cash the check i get both sides of the check back from my bank to show that it was process. the process the check, you guys put the money into your account, the letter says if you don't respond within a certain amount ofnt time your return will be disqualified or whatever. that money will be like it never existed. the letter says send this and the thing was they never receive the return with the check for cracks when they got yurachek, right conquest recklessly got the checks and process it. the letter says we never got your return. >> again, unfortunately our situation is not uncommon what

happens is twofold. they may have the return sitting in one of those piles. they have not gotten around to processing them at the computer does not know it. the computer sends out an automated generated letter that saysd we do not have your retu. they probably indicate we have the payment and so they're telling you to re- file the return. this is a problem of the paper getting caught up with the computer and vice versa. celeste emery irsom agreed to postpone or suspend a lot of those notices is very confusing to taxpayers similar to the situation the return had been filed to the computer has to stop sending those letters intently at caughttt up. as of right now all of those letters should be suspended for. >> is a taxpayer better off making the initial filing online rather than sending them paperwork? >> if you can't absolute e-filing is the best way to go. a compass going to process a lot quicker. there are less chance of going to actually lose that paper

somewhere. or more importantly the timeliness of getting the paper processed by quick seminaries in the country there been reported big increases in mailbox theft and fraud related to mail box theft. is the irs and cognizant of that being a potential issue for those people use the postal boxes to drop off the returns? >> i think identity theft and theft of let's take payments and other things is a huge issue. we have a lot of personal information on his tax returns and trying to understand people being uncomfortable eating electronic filing. the same time electronic filing is probably more secure as you said having that piece of paper go through very processing going to the post office all the way through to receive at the irs. we all have concerns about security. it is a huge issue. but if you want to be security

file or file electronically you will have proof immediately then proceed to return for. >> national taxpayer advocate yourca calls welcome to 202-748-8000 for eastern and central time zones and (202)748-8001 mountain and pacific premier 2023 reports also included -- like also release her 2023 purple book recommendation 65 this year to strengthen taxpayer rights and improve tax administration part one and some of the top you wish too. >> the purple book as we affectionately call it comes kind of a mix of red and blue because we are trying to be nonpartisan in our recommendations.s, this goes directly to congress for congressional recommendations to change the law inti essence. there are things that are minor i sent something like electronic filing. they have a different rule on timeliness and paper. it should have rules. that is kind of a no-brainer. one of the challenges people

have in litigation, if you owed money from the government you're required to to go to either district court or claims court. that is a hard court for taxpayers to represent themselves. the tax court i would say a more friendly user in the sense of about 70 -- 80% tax court represent themselves. it's a very high percentage. very comfortable working with those who represent themselves. they also of special procedure if the issue is less than $50000 but it's much more informal procedure. district court in claims court is more of a formal. you should highly recommend if you go that route you have to hire a lawyer that makes ithi mh avmore expensive. so one of the recommendations are making for congress is to mmconsider giving tax jurisdictn to hear refund cases. so that as normal people we can go to tax court rates nice to get a large corporation who can

afford a to pay a lawyer to go whatever court they want. but for individuals he tax court is a lot better venue. quicksilver tax court locations of the nation? >> it is here d.c. they do write a circuit they goss across the country and have what they call trial sessions, depending upon the size of the say something like los angeles or new york probably to calendar sessions per month. or some smaller areas like honolulu and alaska sprite one or two perla year. >> sergio is up next in florida, good morning. >> yes, good morning bill how are you sir? doing fine thank you. >> caller: good morning ms. collins how are you? >> guest: i'm good thank you. >> caller: i have two questions. we lost them he fell off their logo to rich in marion, ohio you

are next. >> what a great subject. what opportunities solve problems. i know they're trying to get us over too electronic and not everyone is skilled at putting people when you do that they have had the computer, the printer, the skill to do it. one of things that didn't happen used to go to get forms at the post office, at the library. they stop putting them in the last three years you can't get them so you have to know what forms you need ahead of time. you can't just walk down there last minute. it forces people over to the e-filing which is the game is goingil on. to have the people do the work for them which i understand but he gets abusive because if they have to pay asi government employee they think of every line on that form how much it cost it is immense that we're putting on and i think it's affecting our happiness. the other thing is they don't play nice. if you have a check that you cash for customer you cannot go

and sue them for not filing their term because it was attached to the form. that game is gone on for a a while. it drives customers crazy. we have the rmd has a 50% penalty if you don't do it all got to figure what itn' is. and then through sand in your eyes a senior citizens is a 50% penalty for not doing it. we have checks for rf not coming in yet and also refunds. as her people's utility but this can be foreclosures on their house. it's just money here andur ther. some people getting real consequences on this. we went several things if you want to responder too. >> again i certainly understand the complexities of e-filing. not everyone has a computer. nowadays smart phones become their computers.

you cannot easily print off your smart phone. i certainly understand that concern. that is why the vita program these are volunteers across the country that offer their time to prepare free returns rebuild and file them electronically for you. the vita program is a great group. does a similar function for free services. i believe you have a dollar cut off around 58000 in income and below you can use one of these facilities. congresses asked them to look at improving what we call our free file system. online and again it is online and i understand those challenges. irs offers free filf your returns at no cost. there are capabilities but i understand a lot of people like the paper and feel more

comfortable having paper. host: for people who make quarterly payments for taxes, are they penalized if they make a late payment? guest: it depends. i am sorry, it is a difficult answer. it depends how much they are late and how much they are short. they could incur additio could incur additional penalties. most of those are an interest charge for the tardiness of the payment. >> host: in illinois, go ahead. >> caller: thank you for taking my call. iak have a question for ms. collins that i'm 80-years-old and i've been retired for several years i workedor until i was 72 and kept filing tax returns for several years and the last time in 2015 the tax preparer told me i no

longer had to file taxes because my total income was from my social security and a small union pension from my late husband and i just wondered if he told me right because i haven't been filing and i don't want to get myself in a lot of trouble and i don't have any other income, just that so i want to know if they told me right and what is the cap on social security. >> host: too be clear, the last year you filed is what here? >> caller: 2015 i believe. >> guest: let me throw out you there is an amount per year that if you're below that amount it's not necessary to file the return but the government provided what we call stimulus checks into the economic impact checks in the 20 and 21 years so you have to file a tax return to receive those payments. so you might want to go back to

an accountant or use the program because you may be entitled to money that you didn't receive. there were three separate payments that were made. you have to do it within three years of the time you should have filed your return. so that would make it to 23. you are still eligible but we need you to go in before the april 15th date. you may notot need to file those returns and so again i would trust your accountant and if they are telling you you're below the amount, then i would probably feel pretty comfortable with that advice. >> peter in las vegas nevada. goo ahead.

if i had a letter from the irs that essay september of last year it stated that i had a back tax i just received a letter a week ago saying that because i didn't interact with the letter or call now i/o 9800. when i did call no one answered and then a minute later someone called back, there is a dog in the background. to me it sounded like a scam. how do i know if this document is actually true or false? >> guest: pethat is something you might be able to reach out to my office and they can at least point you in the right direction who you need to talk

to to verify that it is an irs agent that is: you and coordinating with you and they should be able to check and see on the transcript if they've been contacting you with respect to potential identity theft or outstanding payments for collection. those would be the two things i would recommend. >> one more call. the website for more information, taxpayer advocate dot irs .gov. tax filing season opens today january 203rd. i want to hear from nick in ann arbor, michigan. good morning. what it proves is also happening

at every other government agency we just don't know it. so she's revealed how mind bogglingly inefficient the irs is and if all of your viewers think about this, the descriptions of the rooms full of people and so on. there was the commission marcias important because the phony debates in congress. >> host: bringingr into this in the private sector's claim of

inefficiency at the irs and throughout government. it's been a challenge, so coming and i originally started irs i was in for 15 years and on the outside seeinge it from both sides of the table and now i'm back. i think the irs could tell you one of the reasons' budgetary is budgetaryconstrictions we'ved challenges hiring over the years. the systems are outdated and absolutely need to be modernized so the there is additional funding and there would be a different irs the next three to five years at least on the surface of the modernization side due to the additional funding they know they have challenges and problems. they have just been again limping along with the paper and until we have covid shut down the system, it wasn't pretty but they were getting the job done

so i think everyone is well aware the irs needs to improve. national taxpayer advocate, thanks again. >> thank you for having me. it is less about judging him than about understanding him. hoover ran the fbi for 48 years until he died at age 77 in 1972. the undergraduate work at yale and received a phd from columbia writes that hoover emerged as one of the great villains perhaps the next generous reviled american political figure of the 20th century.

british foreign secretary discussed the war in ukraine and other foreign and domestic policy priorities at an event hosted by the center for strategic and international studies. this is about