The IRS still has much work to do to improve its hiring, recruitment, and training processes. Failures in hiring, recruitment, and training lead to poor customer service quality, undermine voluntary compliance, and burden tax administration. IRS employee attrition remains a concern for the National Taxpayer Advocate. As noted in the 2023 Annual Report to Congress, about 18 percent of IRS employees are currently retirement-eligible and can leave at any time, with 37 percent of IRS employees estimated to become retirement-eligible in the next five years. This will lead to a void in the management and leadership ranks at the IRS, and the National Taxpayer Advocate urges the IRS to move quickly and efficiently to mitigate the impact of employee attrition.