IRC Sec. 7803(c)(2)(B)(ii) requires the Advocate's Annual Report to Congress to identify at least 20 of the most serious problems encountered by taxpayers and make recommendations to mitigate those problems.  The Executive Summary is available here and the complete report is available here.  The Advocate identifies the most serious problem as being the complexity of the IRC–no surprise there–and that the time for reform is now.  Good luck on that one.  Perhaps more surprisingly, the Advocate identifies another major problem as being the change of the traditional IRS mission of enforcement, to its increasing responsibilities for administering social benefits programs, such as contained in the health care legislation.  Also identified is the IRS' performance measure which puts a premium on taking quick action which the Advocate says may result in taxpayers facing inaccurate audit determinations or unwarranted collection actions.  [BB]