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The Taxpayer Roadmap
An Illustration of the Modern United States Tax System.
The TaxPayer Roadmap illustrates, at a very high level, the stages of a taxpayer’s journey, from getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connections and overlaps and repetitions between stages. As you can see from its numerous twists and turns, the road to compliance isn’t always easy to navigate. Nonetheless, the IRS hopes this map helps taxpayers find their way.