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Dear Santa, it’s me again…
First a big “thank you!” If you recall, last year I asked you to use your magic with the tax-writing committees in Congress to perhaps sprinkle some inspiration into their stockings to encourage legislation that improves tax administration and ensures taxpayer rights. Well, whatever Christmas spirit you sprinkled into their holiday stockings seems to be working!
Senator Mike Crapo, the Chairman of the Senate Finance Committee, and Senator Ron Wyden, the Ranking Member, championed the development of the bipartisan Taxpayer Assistance and Service Act, also known as the TAS Act. This legislation contains more than 65 provisions that align with many of the recommendations that I, and my team at TAS, have proposed throughout the years in the National Taxpayer Advocate Purple Book.
While our journey towards enactment isn’t as long as your Christmas Eve route, there is still a long road ahead to pass the TAS Act, but this progress is an important step in the right direction. So, thank you for delivering a win for taxpayers everywhere.
And that’s not all. You must have sprinkled a lot of holiday spirit on the House side of The Capitol, too, because Chairman Jason Smith and the House Ways and Means Committee members have begun passing a series of important tax administration reforms. And two of the bills have already made it to the President’s desk. One, which was signed into law in November, will greatly improve the clarity of math error notices for the millions of taxpayers who receive them, and the other bill, which protects taxpayers filing refund claims that previously received disaster relief, looks to become law in the coming days. And since we are celebrating wins, many thanks also to Ranking Member Richard Neal, as these bills were approved on unanimous bipartisan votes.
I have just a few more requests this year that we in TAS think will really sleigh in making the taxpayer experience better. While they might not all fit under the tree, you’ll see that they can each provide a little magic to our taxpayers and all my TAS helpers too!
Not meaning to sound greedy, but I’m hoping for a lot more legislative magic in the new year. (It is my job after all – to advocate for our taxpayers – and I still have plenty of good ideas).
We know you excel at making lists and checking them twice, so I ask that you put the TAS Act on the top of the tax-writing committee’s list of priorities for 2026 and help us to get it passed!
My Christmas wish list would not be complete without a plea for a smooth tax filing season.
With new tax laws and fewer staff, IRS employees have a lot on their plates. As I wrote in my Objectives Report to Congress, the 2024 filing season was the “smoothest yet” during my time as the National Taxpayer Advocate. Most taxpayers filed their returns, paid their taxes, and received their refunds without delays. Santa: Let’s make that magic happen again this coming tax season!
To ensure future successful tax seasons, can you help the IRS go digital and move away from paper processing? Although the IRS is making progress on scanning and processing paper-filed tax returns electronically, way too much manual processing of paper returns remains.
Santa, I hear that even you have gone digital, receiving Christmas letters from boys and girls via email and texts, using apps to track wish lists, maintaining a digital “Naughty or Nice” list, and running a high-tech North Pole command center supported by an elf-run IT team. It seems the IRS could certainly benefit from a little of your magic.
And before heading back up the chimney, could you give a little twinkle of those famous eyes and encourage taxpayers to file their returns electronically and include their direct deposit information? And while you’re at it, please remind them to check those numbers twice – accuracy counts on more than just your list!
And perhaps you and your elves can share some tips with the IRS – we know your elves are experts at processing and delivering important items on a deadline!
As a final ask, please share some of your Christmas spirit with my team at TAS. They work hard, every bit as busy as your elves, helping our taxpayers in need. They, like you, answered the call to serve and give of themselves. Please fill their holiday break with joy and give them moments of peace this holiday season so they return refreshed and ready to advocate for our taxpayers in the new year.
I know these are big asks and it may take more than one magical night to accomplish. However, when we all work together, I believe we can make meaningful, lasting improvements to tax administration, improve taxpayer service, and build a modern and resilient tax system.
And I’ll be sure to leave a copy of the TAS Act (and a digital link, since we are embracing “digital first”) for you to check out, next to the milk and cookies – just remember no reading and flying!
As always, Santa, thank you so much for spreading holiday cheer wherever you go. I remain hopeful that with partnership, persistence, and just a touch of your Christmas spirit, we can continue improving the tax system for everyone. After all, I’ve always believed in Santa’s magic.
Happy holidays to you, Mrs. Claus, the elves, and your fleet of reindeer!
With cheer and a twinkle,
Erin Collins
National Taxpayer Advocate
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.