The Internal Revenue Service’s (IRS) Taxpayers Advocate Service (TAS) has developed an online service for reporting systematic tax filing problems, SAMS (Systemic Advocacy Management System). TAS cannot address tax policy issues, which is the domain of Congress, but can address practical issues related to filing which affect groups of taxpayers, Overseas Americans being one such group.
Comments submitted can only be submitted on behalf of a group of taxpayers and not by individual taxpayers. American Citizens Abroad (ACA) has already submitted a report concerning the IRS’ across the board application of penalties with regard to omissions and errors in FBAR (FBAR stands for Report of Foreign Bank and Financial Accounts) filing ($10,000 per instance or 20% of the highest account value) regardless of whether of not taxes were owed. This is a severe interpretation of the FBAR regulations that is causing catastrophic financial repercussions for some individuals.
It is important to register complaints with SAMS because these become official communication on which the NTA (National Taxpayers Association) can build a case with the IRS for modifications.
ACA is urging Americans overseas to contact us with their testimonials and stories related to overseas tax filing and problems related to IRS and Treasury reporting so that we can submit comments on behalf of overseas American taxpayers. Please forward us your comments, problems and concerns on tax filing issues, increased costs and complexities of filing, inconsistencies in filing requirements, paperwork, as well as, cases of double taxation, levying of penalties and fees.
If you have a case to report please do so by visiting our website input page at http://www.aca.ch/persexp.php. You will find a prompt for this link on the ACA homepage under “News Headlines,” Problems with banking and taxes.
ACA will all use these testimonials to advance this issue to the Americans Abroad Caucus and the US Congress.




