(2) The report required under this section shall include, for the two calendar years immediately proceeding:
(a) The number of and description of taxpayer complaints received by the office.
(b) Actions taken to resolve complaints made to the office.
(c) Evaluations by taxpayers of the quality of service provided by the department.
(d) Operational issues or other barriers that office staff perceive as preventing equitable and fair collection of taxes.
(e) Recommendations to policymakers on administrative efficiencies related to Oregon tax law.
(f) Recommendations to policymakers on the effectiveness of the Taxpayer Advocate program in removing obstacles to taxpayer compliance with the tax system. [2021 c.555 §3a]