Page:United States Statutes at Large Volume 112 Part 1.djvu/726

 112 STAT. 700 PUBLIC LAW 105-206-^ULY 22, 1998 Finance of the Senate on the objectives of the Office of the Taxpayer Advocate for the fiscal year beginning in such calendar year. Any such report shall contain full and substantive analysis, in addition to statistical information. DeadHne. "(ii) ACTIVITIES.— Not later than December 31 of each calendar year, the National Taxpayer Advocate shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the activities of the Office of the Taxpayer Advocate during the fiscal year ending during such calendar year. Any such report shall contain full and substantive analysis, in addition to statistical information, and shall— "(I) identify the initiatives the Office of the Taxpayer Advocate has taken on improving taxpayer services and Internal Revenue Service responsiveness; "(II) contain recommendations received from individuals with the authority to issue Taxpayer Assistance Orders under section 7811; "(III) contain a summary of at least 20 of the most serious problems encountered by taxpayers, including a description of the nature of such problems; "(IV) contain an inventory of the items described in subclauses (I), (II), and (III) for which action has been taken and the result of such action; "(V) contain an inventory of the items described in subclauses (I), (II), and (III) for which action remains to be completed and the period during which each item has remained on such inventory; "(VI) contain an inventory of the items described in subclauses (I), (II), and (III) for which no action has been taken, the period during which each item has remained on such inventory, the reasons for the inaction, and identify any Internal Revenue Service official who is responsible for such inaction; "(VII) identify any Taxpayer Assistance Order which was not honored by the Internal Revenue Service in a timely manner, as specified under section 7811(b); "(VIII) contain recommendations for such administrative and legislative action as may be appropriate to resolve problems encountered by taxpayers; "(IX) identify areas of the tax law that impose significant compliance burdens on taxpayers or the Internal Revenue Service, including specific recommendations for remedying these problems; "(X) identify the 10 most litigated issues for each category of taxpayers, including recommendations for mitigating such disputes; and "(XI) include such other information as the National Taxpayer Advocate may deem advisable.

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