National Taxpayer Advocate report to Congress identifying taxpayer problems
Administrative and legislative recommendations to address problems
The National Taxpayer Advocate Erin M. Collins today released her 2025 Annual Report to Congress, identifying the 10 most serious problems taxpayers are experiencing in their dealings with the IRS, which include:
- Refund delays and unclear and confusing disallowance notices
- Outdated paper processes and procurement delays
- Inaccurate measurement of telephone service quality
The report offers administrative and legislative recommendations to address the problems.
According to a related IRS release—IR-2026-15 (January 28, 2026)—taxpayers generally fared well in dealing with the IRS in 2025 but cautions the upcoming filing season is likely to present greater challenges for taxpayers who encounter problems.
The report emphasizes 2026 filing season challenges, including the impact of staffing reductions and tax law changes, balancing telephone service and case processing, and IRS plans to outsource the processing of paper-filed tax returns.
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 of Management and Budget.