As part of its effort to reduce taxpayer burdens, the IRS formed the Office of Taxpayer Burden Reduction (OTBR) in early 2002, under the umbrella of its Small Business/Self-Employed Division (SBSE).
Through the OTBR, taxpayers and tax advisers can submit suggestions that they believe will have a positive effect on reducing the tax compliance burden.
The OTBR interacts with the Industry Issue Resolution (IIR) program, which conducts reviews biannually, with March 31 and August 31 submission deadlines.