welcome back nina olson, i.r.s. national taxpayer advocate here to talk about the implementation of the new tax law, amongst other things. good morning. remind people about your position, the role you take at i.r.s. guest: i am the voice of the the i.r.s.side i head the taxpayer advocate 17-1700 about employees, who are supposed to taxpayer solve their problem with the i.r.s. and make legislative and administrative the mendations to mitigate problems. host: one thing you have written about, including your report to tax law passed and signed into law by the president. ready to implement that? guest: that was major concern of ine because of the budget cuts the i.r.s. experienced since inflation 20% in adjusted dollars and then you have major list like new tax requires, i don't know, about 400 new changes to forms. are 140 filing season systems that need to be to ogrammed and people need be retrained and taxpayers need of the ucated on top regular work. i've been very concerned about that. plugging along, doing things,

ost: nina olson, i.r.s. national taxpayer advocate. 202-748-8000 for those in the eastern and central time zone 202-748-8001 in the mountain and pacific time zones. we'll start in new jersey with pat. with nina olson. go ahead. caller: hello, mrs. olson, can me, has the i.r.s. changed the way it is implement the affordable care act? many times on "washington journal" the only way for them to collect a was to withhold my refund. month ago i got a letter asking me to file amended showing proof of payment or pay penalty. the do they do to affordable care act? one more thing, new tax law, 2018 the penalty fw away in or would i wait until 2020 to avoid that penalty? thank you. guest: okay, first on penalty tis my understanding and believe studying the act the same time as everybody else, very large bill. go away for -- the tax year 2018 for the returns in 2019.are filing my understanding is it going yearfor returns of the tax 2019 for the returns that you'd 2020.ling in if i'm wrong, somebody can correct me, but

ost: nina olson, i.r.s.ational taxpayer advocate. 202-748-8000 for those in the eastern and central time zone 202-748-8001 in the mountain and pacific time zones. we'll start in new jersey with pat. with nina olson. go ahead. caller: hello, mrs. olson, can me, has the i.r.s. changed the way it is implement the affordable care act? many times on "washington journal" the only way for them to collect a was to withhold my refund. month ago i got a letter asking me to file amended showing proof of payment or pay penalty. the do they do to affordable care act? one more thing, new tax law, 2018 the penalty fw away in or would i wait until 2020 to avoid that penalty? thank you. guest: okay, first on penalty tis my understanding and believe studying the act the same time as everybody else, very large bill. go away for -- the tax year 2018 for the returns in 2019.are filing my understanding is it going yearfor returns of the tax 2019 for the returns that you'd 2020.ling in if i'm wrong, somebody can correct me, but th

you are on with nina olson. go ahead. >> hello, ms. olson. can you tell me has the iris changed with implementing the affordable care act?? i was told many times on "washington journal" the only way for them to collect the penalty was to withhold the refund and just a month or so ago i got a letter asking me to file amended returns showing proof of payment or else pay penalty. what did they do to the affordable care act? on this new tax law, does the penalty go away and 2018 or what i have to wait until 2020 to avoid the penalty? >> guest: it is my understanding and believe me, i am still studying the act at the same time as everybody else. it is a very large bill. but it does not go away for the taxea year 2018 for the returnsf your filing in 2019. my understanding is that goes away for the return -- the tax year 2019 for the returns you would be filing in 2020 and if i am wrong, someone can correct me, but that is my understanding of it. in terms of the implementation, the law says the only way the irs can pull out this is by basically offs

welcome back nina olson, i.r.s. national taxpayer advocate here to talk about the implementation of the new tax law, amongst other things. good morning. remind people about your position, the role you take at i.r.s. guest: i am the voice of the the i.r.s.side i head the taxpayer advocate 17-1700 about employees, who are supposed to taxpayer solve their problem with the i.r.s. and make legislative and administrative recommendatito

so things that we'll consider in our hour with nina olson. if you have questions for her 20 -748-8,000 for the eastern and central time zones. and 202-748-8001 for the mountain and pacific time zones. you can tweet questions or comments. among the questions that taxpayers may have at this time, what are they? what are they looking to the i.r.s. to get answers for? guest: what we saw in december as the concern about the property tax limitation. i think there was a great deal of confusion and it's still working its way through. i think we'll probably be facing some fallout of property tax limitation. i think there was a great deal years as people say, well, i paid in advance and that should be a contribution to my state or whatever. whether the courts uphold that i don't know. now what you are seeing, i think, in most people's minds, is are there withholding -- their withholding amounts correct? the i.r.s. put out new withholding tables but they are still working on that w-4 form, where you used to claim exemptions now there is no personal exem

. >> desjardins: for that, i am joined by nina olson, the national taxpayer advocate at the i.r.s. her job to help taxpayers understand our rights, and see that they are treated fairly when they file their taxes. thank you for being here. all right, so we have a lot to talk about with this new tax law, but first i want to take a deep breath and talk about the i.r.s. right now before the law. can you give us a clear picture of how able the i.r.s. is to handle the questions they face already? >> right now the i.r.s. is projecting, before the tax law, that it was only going to be able to answer six out of ten calls during the filing season from taxpayers calling to speak to somebody, and for the whole year they would only answer four out of ten. it gets about 100 million calls a year from taxpayers and, right now, it's already said it's not going to answer -- it hasn't been answering tax law questions after april 15th of each year. >> desjardins: what happens to those who don't get through is it. it --? >> they don't get an answer to their questions, maybe they have to go pay somebody

welcome back nina olson, i.r.s. national taxpayer advocate here to talk about the implementation of the new tax law, amongst other things. good morning. remind people about your position, the role you take