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National Taxpayer Advocate report to Congress identifying taxpayer problems

Administrative and legislative recommendations to address problems

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January 8, 2025

The National Taxpayer Advocate Erin M. Collins today released her 2024 Annual Report to Congress identifying the 10 most serious problems taxpayers are experiencing in their dealings with the IRS and making administrative and legislative recommendations to address those problems.

As noted in a related IRS release—IR-2025-4 (January 8, 2025)—the report states that 2024 saw overall improvement in IRS taxpayer service, but persistent challenges remain, particularly delays in processing employee retention credit (ERC) claims and resolving identity theft victim assistance cases.

The report emphasizes the need for adequate funding to support critical taxpayer services and technology upgrades and urges Congress to protect IRS funding provided under the Inflation Reduction Act (IRA) allocated for taxpayer services and information technology (IT) modernization.

The National Taxpayer Advocate submits two reports to Congress each year: an annual report, delivered in January, and an objectives report, delivered in June. Because the Taxpayer Advocate Services is an independent organization within the IRS, these reports are delivered to the Senate Finance Committee and the House Ways and Means Committee with no prior review or comment from the IRS Commissioner, the IRS Oversight Board, the Treasury Secretary or any other Treasury officer or employee or the Office

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