WASHINGTON - A tax law meant to crack down on wealthy tax dodgers that has instead become a bane on the middle class was named the most serious problem facing taxpayers by the nation's taxpayer advocate.
Nina E. Olson, who works independently within the Internal Revenue Service, also urged Congress to repeal IRS authority to contract out to private collection agencies, saying the IRS is better trained and more efficient in collecting delinquent taxes.
The advocate is required to submit an annual report to Congress listing at least 20 of the most serious problems encountered by taxpayers.
This year the list was topped by the alternative minimum tax, which was …
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