IRS RESPONSE TO RECOMMENDATION: The IRS started working in 2023 to create an improved measure of service for the taxpayer’s experience. The team recommended a new measure Service Completion Rate (SCR). The SCR demonstrates a holistic view of the live assistance services provided to taxpayers across the Enterprise, including those provided by new technology such as chatbots. Historically, the IRS used a suite of performance metrics to assess the taxpayer experience. The suite of measures includes well established quality, satisfaction, and trust metrics. Once approved, the SCR will be added to the suite of measures.

CORRECTIVE ACTION: The IRS started working in 2023 to create an improved measure of service for the taxpayer’s experience. The team recommended a new measure Service Completion Rate (SCR). The SCR demonstrates a holistic view of the live assistance services provided to taxpayers across the Enterprise, including those provided by new technology such as chatbots. Historically, the IRS used a suite of performance metrics to assess the taxpayer experience. The suite of measures includes well established quality, satisfaction, and trust metrics. Once approved, the SCR will be added to the suite of measures.

TAS RESPONSE: The IRS’s planned actions will fully implement the recommendation.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): 10/1/2025

IRS RESPONSE TO RECOMMENDATION: The IRS stated this recommendation has already been implemented.

The IRS prioritizes Accounts Management staffing on telephone product lines based on customer demand. The Taxpayer Protection Program line is staffed based on the funding available. We adjust staffing based on resources and demand.

The IRS prioritizes SB/SE Campus Collection staffing on telephone product lines based on customer demand. SB/SE continues to monitor all product lines in real time and will shift employees on a daily basis as needed. In addition, all SB/SE Automated Collection System and Balance Due phone numbers are first routed through bots that provide more direct responses to questions and specific routing of calls to the proper phone assistor, thereby improving taxpayer service.

CORRECTIVE ACTION: The IRS prioritizes Accounts Management staffing on telephone product lines based on customer demand. The Taxpayer Protection Program line is staffed based on the funding available. We adjust staffing based on resources and demand.

The IRS prioritizes SB/SE Campus Collection staffing on telephone product lines based on customer demand. SB/SE continues to monitor all product lines in real time and will shift employees on a daily basis as needed. In addition, all SB/SE Automated Collection System and Balance Due phone numbers are first routed through bots that provide more direct responses to questions and specific routing of calls to the proper phone assistor, thereby improving taxpayer service.

TAS RESPONSE: While the IRS has stated it implemented this recommendation, the Installment Agreement/Balance Due and Taxpayer Protection Program lines still had a low level of service during the 2025 Filing Season. We support the IRS’s increased level of service on the Automated Collection System line during the 2025 Filing Season. While TAS agrees that staffing should be a key factor in allocating resources among phone lines, the IRS should also consider which lines are likely to be used by taxpayers experiencing a hardship or other urgent circumstances.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: Taxpayer 360 remains a priority for both taxpayer and employee experience. Its status is under review as the IRS reassesses its IT Modernization strategy. Implementation is contingent on available funding

CORRECTIVE ACTION:Taxpayer 360 remains a priority for both taxpayer and employee experience. Its status is under review as the IRS reassesses its IT Modernization strategy. Implementation is contingent on available funding.

TAS RESPONSE: The IRS agrees to implement the recommendation in part. However, TAS understands that the IRS paused Taxpayer 360 development and has yet to make a final decision on the future of Taxpayer 360. TAS encourages the IRS to continue developing a solution that provides CSRs with a holistic view of taxpayer accounts in real time.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): Ongoing

IRS RESPONSE TO RECOMMENDATION: The IRS plans to implement increases to the Taxpayer Assistance Centers (TACs) extended hours to 15,000 hours and added two additional weeks to the extended weekend hours schedule starting on January 21, 2025, and continuing through May 1, 2025. The IRS will be tracking progress weekly. As of February 14, 2025, the IRS provided extended weekday hours service of 4,600 hours and serviced almost 6,000 taxpayers.

In 2024, the IRS offered Saturday service at certain TACs one Saturday a month during the filing season to allow taxpayers to receive assistance outside of normal Monday thru Friday work hours. A total of 111 TAC locations held 250 Saturday events, serving over 21,000 taxpayers.

During FY 2025, the IRS expanded the number of Saturday events from four to six, with the Saturday events starting in February, two events in March, and continuing through June. There are 103 TAC locations anticipated to participate in an expected 354 events. The monthly events are expected to continue with further growth expansion for FY 2026.

The Extended Virtual Delivery pilot (EVD) was implemented in FY 2024 to increase taxpayer assistance by leveraging Individual Taxpayer Advisory Specialist (ITAS) availability across the nation to provide service to taxpayers who do not have a scheduled appointment (walk-in taxpayers). Facilitated laptops were placed at 14 locations across the country, allowing walk-in taxpayers to participate in a virtual assistance video chat with an ITAS in a different TAC location. Taxpayers are assisted remotely on 11 topics. In FY 2025, the EVD pilot is expanding with an additional 12 taxpayer facing locations to increase the number of walk-in taxpayers served in FY 2025.

CORRECTIVE ACTION: During FY 2025, the IRS expanded the number of Saturday events from four to six, with the Saturday events starting in February, two events in March, and continuing through June. There are 103 TAC locations anticipated to participate in an expected 354 events. The monthly events are expected to continue with further growth expansion for FY 2026.

The Extended Virtual Delivery pilot (EVD) was implemented in FY 2024 to increase taxpayer assistance by leveraging Individual Taxpayer Advisory Specialist (ITAS) availability across the nation to provide service to taxpayers who do not have a scheduled appointment (walk-in taxpayers). In FY 2025, the EVD pilot is expanding with an additional 12 taxpayer facing locations to increase the number of walk-in taxpayers served in FY 2025.

TAS RESPONSE: The IRS needs to continue building on this work beyond the 2025 filing season. TAS encourages the IRS to continue expanding the available TAC assistance hours and service methods, including offering Community Assistance Visits again.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): 6/30/2025

IRS RESPONSE TO RECOMMENDATION:

The IRS is committed to expanding the capabilities and functionality of Individual Online Account (IOLA), Business Tax Account (BTA), and Tax Pro Account and to providing taxpayers and tax professionals robust self-service options. We are actively engaged with key external stakeholders, including the Electronic Tax Administration Advisory Committee and the Internal Revenue Service Advisory Council. In FY 2025, IOLA plans the following capabilities to increase online access and services, contingent on available funding:

IOLA:

• Integrating amended return tracking.
• Adding more payment options.
• To further improve the customer experience, the IRS plans to enhance the IOLA functionality for determining refund status and the information and the saved bank account feature, as well as redesign the Tax Records and Profile site pages.

BTA:

• Controls protecting business taxpayers from fraudulent activity.
• Expanded payment options.
• Integration support for business tax professionals requesting Power of Attorney (POA) or Taxpayer Information Authorization (TIA) and expanded business account access to additional business entity types and their designated officials.

Tax Pro Account:

• Add functionality to support tax professionals when requesting a POA or TIA.
• For individual clients, add the ability to create pre-assessed payment plans, view audit status, perform an offer in compromise eligibility check, and provide a lien payoff calculator.
• For business clients, link their Centralized Authorization File number to view and manage multiple business client authorizations and enable viewing of business taxpayer information.

CORRECTIVE ACTION: 

The IRS is committed to expanding the capabilities and functionality of Individual Online Account (IOLA), Business Tax Account (BTA), and Tax Pro Account and to providing taxpayers and tax professionals robust self-service options. We are actively engaged with key external stakeholders, including the Electronic Tax Administration Advisory Committee and the Internal Revenue Service Advisory Council. In FY 2025, IOLA plans the following capabilities to increase online access and services, contingent on available funding:

IOLA:

• Integrating amended return tracking.
• Adding more payment options.
• To further improve the customer experience, the IRS plans to enhance the IOLA functionality for determining refund status and the information and the saved bank account feature, as well as redesign the Tax Records and Profile site pages.

BTA:

• Controls protecting business taxpayers from fraudulent activity.
• Expanded payment options.
• Integration support for business tax professionals requesting Power of Attorney (POA) or Taxpayer Information Authorization (TIA) and expanded business account access to additional business entity types and their designated officials.

Tax Pro Account:

• Add functionality to support tax professionals when requesting a POA or TIA.
• For individual clients, add the ability to create pre-assessed payment plans, view audit status, perform an offer in compromise eligibility check, and provide a lien payoff calculator.
• For business clients, link their Centralized Authorization File number to view and manage multiple business client authorizations and enable viewing of business taxpayer information.

TAS RESPONSE: The IRS continues to work on expanding the capabilities and functionalities available within online accounts. However, the IRS needs to continue building on this work beyond FY 2025 to improve the taxpayer experience.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): 12/31/2025

IRS RESPONSE TO RECOMMENDATION: ​The IRS stated this recommendation has already been implemented.

The IRS phone lines leverage the wait time availability to deliver concise, in-queue messaging within system parameters (e.g., the number of messages and the length of each message). Our phone lines provide current messaging that includes the promotion of the IRS website and the benefit of online accounts; however, the messaging for each phone application is established independently. SB/SE phone lines serving taxpayers with a balance due promote the IRS website as well as the availability and benefits of online payment plans, including installment agreements, and payment options. SB/SE phone lines serving taxpayers who are under examination also promote the IRS website as well as online resources explaining the audit process and making available relevant forms and instructions.

We will continue to evaluate opportunities to encourage online account usage during customer wait times whenever appropriate.

CORRECTIVE ACTION: N/A

TAS RESPONSE: The IRS’s planned actions will fully implement the recommendation.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A