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This summer is buzzing with activity, from FIFA World Cup excitement to vacations, family gatherings, cookouts, and fireworks. As we celebrate Independence Day and as our nation marks the 250th anniversary of the Declaration of Independence, it is especially fitting to remember the principles that helped shape our country: liberty, accountability, fairness, representation, and the belief that government should serve the people.
On July 4, 1776, the Continental Congress adopted the Declaration of Independence, setting forth a vision rooted in enduring principles, including that government derives its authority from the people and must remain accountable to them.
Our Founders did not have online accounts, refund status tools, or electronic filing. But they did have strong views about rights, responsibilities, and the relationship between citizens and their government. That same spirit remains essential today. Millions of taxpayers interact with their government every year, and those interactions should be clear, respectful, timely, fair, and grounded in taxpayer rights.
On June 24, I released my Fiscal Year 2027 Objectives Report to Congress. The report reviews the 2026 filing season and identifies key areas where the Taxpayer Advocate Service will focus its advocacy in the year ahead. Its central message fits well with the principles we celebrate on Independence Day: Government service must be accountable, accessible, fair, and grounded in rights.
At its core, tax administration is about people – individuals, families, and businesses trying to meet their tax obligations while often balancing financial stress, work, caregiving responsibilities, illness, language barriers, or other life challenges.
The 2026 filing season showed the promise of transformation. For most taxpayers, electronic filing, automated processing, online tools, and direct deposit worked well. But taxpayers who need individualized help can still face delays, confusion, and barriers to resolution.
More than 14 million individual income tax returns were suspended during processing, and about 1.1 million taxpayers received refunds beyond normal processing time, with an average wait of about 5.5 weeks. Identity theft victims continued to face lengthy delays, with more than 500,000 victims waiting an average of about 20 months for the IRS to release refunds or resolve their cases. Taxpayers who could not easily use direct deposit also faced confusion and refund delays as the IRS moved away from paper refund checks. Many of the affected taxpayers have modest incomes and need their refunds quickly.
These challenges are not merely operational issues. They directly affect taxpayer rights. That is why taxpayer rights must remain at the center of taxpayer service, IT transformation, and every interaction taxpayers have with the IRS.
The Taxpayer Bill of Rights, or TBOR, sets out ten fundamental rights that apply to all taxpayers in their dealings with the IRS. Congress codified these rights in 2015 in IRC § 7803(a)(3), requiring the Commissioner to ensure IRS employees are familiar with and act in accord with them.
TAS is an independent organization within the IRS that helps taxpayers resolve problems and recommends systemic changes to prevent future problems. Our advocacy is guided by the Taxpayer Bill of Rights and focused on ensuring those rights are practical, visible, and available when taxpayers need them.
These rights help taxpayers know what to expect and help hold the IRS accountable in its service to the public:
These rights become real in everyday moments: when a notice clearly explains what the IRS changed on a return and how to respond; when a taxpayer waiting for a refund can understand the reason for the delay; when an identity theft victim receives timely updates and meaningful assistance; when a taxpayer who cannot use direct deposit has a clear path to receive a refund; and when taxpayers can retain a representative to help them navigate the system.
The concerns discussed in my June report show why these rights matter in practice. Taxpayer rights become meaningful when they shape IRS notices, service channels, refund processes, identity theft procedures, authorization systems, and case-resolution practices. They are a statutory directive governing how the IRS should conduct itself and the standards taxpayers should be able to rely on.
Taxpayer service is more than processing returns, answering phones, sending notices, or building online tools. It is about helping people understand their obligations, protecting their rights, and making sure the system works as fairly as possible for all taxpayers, including those whose problems cannot be resolved by automation alone.
IT transformation can and should make tax administration easier. Online accounts, electronic filing, refund status tools, document upload tools, and direct deposit can reduce burden and help taxpayers resolve many issues more quickly. But a digital-first strategy must not become a digital-only strategy.
The IRS must meet taxpayers where they are and ensure taxpayers have multiple ways to interact with the agency.
Some taxpayers are elderly, disabled, limited-English proficient, unbanked, without reliable internet access, experiencing financial hardship, or facing issues too complex for an online tool. Some need to speak with an IRS employee. Some need in-person assistance. Some need clear correspondence explaining what happened and what to do next. Some need the IRS to process their response before an automated system moves forward with additional action.
For many taxpayers, a notice from the IRS can be confusing or stressful. Some are awaiting refunds they need for rent, groceries, transportation, or medical expenses. Some are trying to correct an error. Some are facing identity theft, financial hardship, or a tax issue they have tried unsuccessfully to resolve. In those moments, quality service and fairness matter deeply.
The report also highlights the importance of clear math error notices and effective authorization processing as required by the Internal Revenue Service Math and Taxpayer Help Act of 2025. Taxpayers should be able to understand IRS adjustments, preserve their rights, and rely on representatives when they choose to retain one. A taxpayer should not lose important rights because a notice is unclear, a deadline is hard to understand, or an authorization form is delayed.
The transition away from paper refund checks illustrates the importance of designing modernization around real taxpayer circumstances. Electronic payments can improve speed and security, but taxpayers who are unbanked, underbanked, elderly, disabled, or without reliable digital access need clear guidance, accessible alternatives, and workable exception procedures.
Taxpayer service may not be the first thing that comes to mind while watching fireworks, cheering during a soccer match, or enjoying a backyard barbecue. But service, fairness, accessibility, and accountability are closely connected to the principles we celebrate on Independence Day.
A fair tax system helps taxpayers understand their responsibilities, protects their rights, and gives them a chance to be heard. It recognizes that clear communication matters. Timely help matters. Human assistance matters. Respect matters.
Modernization should make the tax system better, not harder to navigate. It should reduce burden, not shift burden to taxpayers who need help. It should make routine interactions easier while preserving meaningful access to telephone assistance, in-person service, clear notices, timely correspondence, and effective case resolution.
This Fourth of July, as we enjoy parades, cookouts, fireworks, and time with family and friends, I encourage taxpayers to remember another American tradition: knowing your rights.
I also encourage taxpayers to read the National Taxpayer Advocate’s Fiscal Year 2027 Objectives Report to Congress, learn more about the Taxpayer Bill of Rights, and contact TAS if they are experiencing financial hardship or have been unable to resolve a tax problem through normal IRS channels. Our tax system must be grounded in fairness, service, accountability, accessibility, and respect.
The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget. NTA Blog posts are generally not updated after publication. Posts are accurate as of the original publication date. Portions of this blog may have been developed with the assistance of artificial intelligence. All AI-assisted content has been reviewed, verified, and approved by the National Taxpayer Advocate or TAS staff to ensure accuracy and integrity.