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In her 2006 Annual Report to Congress, National Taxpayer Advocate Nina Olson identified it as "one of the most serious problems facing taxpayers today"; see www. PCAs also are required to inform taxpayers that assistance is available from the IRS National Taxpayer Advocate. We note that, in her 2004 Annual Report to Congress, National Taxpayer Advocate Nina Olson has raised several concerns about the need to maintain both the fact and appearance of independence in Appeals. |
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