National Taxpayer Advocate Nina Olson’s mid-year report lays out the issues that she plans to address during the fiscal year ending September 30, 2019 (https://taxpayeradvocate.irs.gov/reports/fy-2019-objectives-report-to-congress/full-report). She also examines the responses from Congress and the IRS to the recommendations she made in her 2017 annual report.
The report lays out 12 priority issues. They primarily center on the IRS providing better service to taxpayers and implementing the changes from the Tax Cuts and Jobs Act. Here are the top five priorities:
Depreciation methods that allow faster write-offs than straight-line rates in the earlier periods of the useful life of an asset. For example, in the first few years of recovery, MACRS allows a 200% double declining balance write-off, twice the straight-line rate.