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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

National Taxpayer Advocate Congressional Testimony

Current Testimony

Written Statement of Nina E. Olson before the Subcommittee on Health Care, Benefits, and Administrative Rules and Subcommittee on Government Operations Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Joint Hearing on Continued Oversight over the Internal Revenue Service. 04/17/2018

Prior Testimony

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, United States Senate. Subject: Hearing on Internal Revenue Service FY 2018 Budget Request. 07/26/2017

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, United States House of representatives. Subject: IRS Oversight. 05/23/2017

Written Statement of Nina E. Olson before the Subcommittee on Oversight Committee on Ways and Means, U.S. House of Representatives. Subject: IRS Reform: Perspectives from the National Taxpayer Advocate. 05/19/2017

Written Statement of Nina E. Olson before the Subcommittee on Government Operations and Subcommittee on Health Care, Benefits and Administrative Rules Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Joint Hearing on IRS Customer Service Challenges. 03/08/2017

Written Statement of Nina E. Olson before the Committee on Small Business, U.S. House of Representatives. Subject: The Sharing Economy: A Taxing Experience for New Entrepreneurs. 05/26/2016

Written Statement of Nina E. Olson before the Subcommittee on Government Operations, Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: The National Taxpayer Advocate's 2015 Annual Report to Congress. 04/15/2016

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, U.S. Senate. Subject: Internal Revenue Service FY 2017 Budget Request. 03/08/2016

Written Statement of Nina E. Olson before the Subcommittee on Government Operations, Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: The National Taxpayer Advocate's 2014 Annual Report to Congress. 04/15/2015

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, United States Senate. Subject: Fiscal Year 2016 Funding Request and Budget Justification for the U.S. Department of the Treasury. 03/03/2015

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, U.S. House of Representatives. Subject: Internal Revenue Service Oversight. 02/25/2015

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, United States Senate. Subject: Hearing on Internal Revenue Service FY 2015 Budget Request. 04/30/2014

Written Statement of Nina E. Olson before the Committee on Finance, United States Senate. Subject: Protecting Taxpayers from Incompetent and Unethical Return Preparers. 04/08/2014

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, U.S. House of Representatives. Subject: Internal Revenue Service Oversight. 02/26/2014

Written Statement of Nina E. Olson before the Subcommittee on Government Operations, House Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Identity Theft-Related Tax Fraud. 08/02/2013

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government, Committee on Appropriations, United States Senate. Subject: Internal Revenue Service FY 2014 Budget Request. 05/08/2013

Written Statement of Nina E. Olson before the Committee on Finance, U.S. Senate. Subject: Tax Fraud, Tax ID Theft, and Tax Reform. 04/16/2013

Written Statement of Nina E. Olson before the Subcommittee on Government Organization, Efficiency, and Financial Management - Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Identity Theft-Related Tax Fraud. 11/29/2012

Written Statement of Nina E. Olson before the Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Tax-Related Provisions of the Affordable Care Act. 08/02/2012

Written Statement of Nina E. Olson before the Subcommittee on Crime, Terrorism, and Homeland Security, U.S. House of Representatives, Committee on the Judiciary. Subject: Identity Theft and Income Tax Preparation Fraud. 06/28/2012

Written Statement of Nina E. Olson before the Subcommittees on Oversight and Social Security, U.S. House of Representatives, Committee on Ways and Means. Subject: Identity Theft and Tax Fraud. 05/08/2012

Written Statement of Nina E. Olson before the Subcommittee on Government Organization, Efficiency, and Financial Management, U.S. House of Representatives, Committee on Oversight and Government Reform. Subject: Tax Compliance and Tax-Fraud Prevention. 04/19/2012

Written Statement of Nina E. Olson before the Subcommittee on Fiscal Responsibility and Economic Growth, United States Senate. Subject: Tax Fraud by Identity Theft, Part 2: Status, Progress, and Potential Solutions. 03/20/2012

Written Statement of Nina E. Olson before the Committee on Finance, United States Senate. Subject: Complexity and the Tax Gap: Making Tax Compliance Easier and Collecting What's Due. 06/28/2011

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, United States Senate. Subject: Internal Revenue Service FY 2012 Budget Request. 06/08/2011

Written Statement of Nina E. Olson before the Subcommittee on Fiscal Responsibility and Economic Growth, Committee on Finance. Subject: Hearing on the Spread of Tax Fraud by Identity Theft: A Threat to Taxpayers, A Drain on the Public Treasury. 05/25/2011

Written Statement of Nina E. Olson before the Subcommittee on Oversight, Committee on Ways and Means. Subject: Hearing on Improper Payments in the Administration of Refundable Tax Credits. 05/25/2011

Written Statement of Nina E. Olson before the House Committee on Small Business. Subject: Hearing on How Tax Complexity Hinders Small Businesses and the Impact on Job Creation and Economic Growth. 04/13/2011

Written Statement of Nina E. Olson before the U.S. House of Representatives, Committee on Ways and Means. Subject: Hearing on Tax Reform. 01/20/2011

Written Statement of Nina E. Olson before the U.S. Senate, Committee on Finance. Subject: Tax Filing Season Update - Current IRSW Issues. 04/15/2010

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means. Subject: National Taxpayer Advocate's 2009 Annual Report to Congress - 03/16/2010

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means.  Subject:  Tax Compliance Challenges Facing Financially Struggling Taxpayers. 02/26/09

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means.  Subject:  The Status of Economic Stimulus Payments. 06/19/08

Written Statement of Nina E. Olson, before the U.S. Senate Committee on Appropriations. Subject:  Internal Revenue Service FY 2009 Budget Request. 04/16/08

Written Statement of Nina E. Olson before the U.S. Senate Committee on Finance. Subject: Identity Theft in Tax Administration. 04/10/08

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means. Subject:  The 2008 Tax Return Filing Season; IRS Operations; FY 2009 Budget Proposals; and the National Taxpayer Advocate's 2007 Annual Report to Congress. 03/13/08

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means. Subject: IRS Private Debt Collection Program. 05/23/07  [ Appendices transmitted as a separate document]

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means, Subcommittee on Select Revenue Measures. Subject: The Alternative Minimum Tax. 03/07/07

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Appropriations, Subcommittee on Financial Services and General Government.  Subject:  Tax Fairness: Policy and Enforcement. 03/05/07

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on the Budget. Subject:  The IRS and the Tax Gap. 02/16/07

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Homeland Security and Governmental Affairs, Subcommittee on Federal Financial Management, Government Information, and International Security.  Subject:  The Tax Gap. 09/26/06 

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Finance, Subcommittee of Taxation and IRS Oversight.  Subject:  The Tax Gap. 07/26/06

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Appropriations; Subcommittee on Transportation, Treasury, the Judiciary, Housing and Urban Development, and Related Agencies. Subject:  Internal Revenue Service FY 2007 Budget Request. 04/27/06 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Small Business.  Subject:  The Effects of Tax Compliance Initiatives on Small Business. 04/05/06 

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Finance. Subject:  Tax Return Preparation Options for Taxpayers. 04/04/06

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Appropriations, Subcommittee on Transportation, Treasury, and Housing and Urban Development, the Judiciary, District of Columbia, and Related Agencies. Subject:  Internal Revenue Service FY 2007 Budget Request. 03/29/06

Written Statement of Nina E. Olson  before the Committee on the Budget, United States Senate. Subject:  The Causes of and Solutions to the Federal Tax Gap. 02/15/2006

Written Statement of Nina E. Olson, NTA, before the Subcommittee on Federal Financial Management, Government Information, and International Security. Subject: The Tax Gap.  10/26/2005

National Taxpayer Advocate Written Testimony, before the House Committee on Small Business. 09/21/05

National Taxpayer Advocate Written Testimony before the House Committee on Ways and Means Subcommittee on Oversight on the Regulation of Federal Tax Return Preparers. 07/20/05

National Taxpayer Advocate Written Testimony before the Senate Subcommittee on Taxation and IRS Oversight on the Alternative Minimum Tax (AMT). 05/23/05

National Taxpayer Advocate Written Testimony for the Joint Review of the Strategic Plans and Budget of the Internal Revenue Service.05/19/05

National Taxpayer Advocate Testimony before the President's Advisory Panel on Federal Tax Reform 03/05:

National Taxpayer Advocate Testimony before the Senate Committee of Finance on the Tax Gap and Tax Shelters. 07/21/2004

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