The first two parts of this series addressed judicial review by the Tax Court when the IRS asserts the EITC ban. This final part addresses the ban determination process before reaching court. The National Taxpayer Advocate's special EITC report, Volume 3 of her FY2020 Annual Objectives Report to Congress, made numerous recommendations around the earned income credit generally. That included a fundamental re-structuring of the ban determination process, by the IRS in consultation with TAS. This blog post recommends two ideas for inclusion in that revised process.