Taxpayer Advocate to IRS: Your Task Is To Administer a Worldwide Tax System. Do It
In this article, Laura Snyder examines the national taxpayer advocate’s 2025 annual report to Congress, which spotlights the difficulties faced by overseas taxpayers as one of the most serious problems of U.S. tax administration. She argues that the IRS’s failure to administer a worldwide tax system raises constitutional issues and has serious repercussions not only for overseas Americans but also for the tax system as a whole.
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