Taxpayer Advocate Proposes Repeal of IRC 170 Contemporaneous Substantiation Requirement

The National Taxpayer Advocate publishes a list of legislative recommendations each year in a publication called the Purple Book.   This year’s version contains “a concise summary of 66 legislative recommendations that the National Taxpayer Advocate believes will strengthen taxpayer rights and improve tax administration. Most of the recommendations have been made in detail in prior reports, but others are presented in this book for the first time. The Advocate believes that most of the recommendations presented in this volume are non-controversial, common-sense reforms that the tax-writing committees, other committees, and other members of Congress may find useful.”  Here is recommendation number 59:

darryll k. jones