The United States Taxpayer Advocate Service has mapped out the modern US tax system for the first time; a ‘subway map’ that depicts a taxpayer’s “journey” through the tax system.

The map illustrates, at a very high level, the stages of a taxpayer’s journey, from getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connections and overlaps and repetitions between stages.

The map is released in conjunction with the Taxpayer Advocate’s 2020 report to Congress.

The Taxpayer Advocate Service is an independent organization within the US Internal Revenue Service (IRS). It protects taxpayers’ rights under the Taxpayer Bill of Rights, helps taxpayers resolve problems with the IRS, and recommends changes that will prevent the problems.


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