Expat Group Asks Congress to Pass Taxpayer Assistance Act | TaxNotes

TaxNotes, Aug 20, 2026

"As we have frequently noted, Internal Revenue Code provisions impacting Americans abroad are inordinately complex, require ordinary people to comprehend and apply provisions in bi-national tax treaties, and force them to navigate the convergence of the U.S. tax system with the tax system of the jurisdiction(s) where they live and work. This is an unmanageable task for ordinary people filing taxes from abroad. Because information and assistance from the IRS have been so woefully inadequate over time, non-resident taxpayers routinely require professional help to file. Of particular concern to us, therefore, is the reliability of the advice and support from paid tax return preparers.

Millions of taxpayers, both in the U.S. and abroad, rely on preparers to complete and file accurate returns. Reasonable safeguards are therefore essential to protect taxpayers from incompetent or unscrupulous preparers, as well as from identity theft, improper use of taxpayer information, and other forms of financial harm. These protections are especially important for taxpayers living outside the United States. We ask that Congress use the TAS Act to establish a practical, appropriately tailored framework that establishes meaningful protections, promotes professional responsibility, and preserves access to affordable tax preparation services.

Following the eventual ratification of the law, we look forward to hearing about the study to be undertaken by Treasury on consolidating international information reporting and by the Government Accountability Office on the overall financial and administrative compliance burdens placed on U.S. citizens living abroad. We will be pleased to offer our data on taxation and the Americans abroad community, and our support generally, to these government areas as they undertake this work which we believe will greatly benefit the Americans abroad community."

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