In the first part of this post, we noted how the IRS has tried to rely on automated systems to make up for its lack of enough human workers to administer the tax system effectively.
We gave a couple of examples of this, such as automatically generated tax levy notices that lack proper oversight from humans. When such levies are wrong or a taxpayer is ready to resolve them, the IRS often fails to make a human being available to respond.
In this part of the post, let's look in more detail at how this situation came to pass. Our point of departure will be the recent contention by National Taxpayer Advocate Nina Olson that the IRS is suffering, for one thing, from an internal erosion of its commitment to taxpayer rights.