An official website of the U.S. Gov An official website of the U.S. Gov
During the holidays, my husband and I made our annual trek to a tree farm to find the perfect Christmas tree. You know the scene: rows of evergreens, cold air, hot cider nearby, and a cheerful young man helping us debate whether a tree is “charmingly asymmetrical” or just plain crooked. If you are wondering, I chose the one that appeared to need a little extra love – a larger version of a Charlie Brown tree.
As small talk goes, the young man asked where I worked. I told him I was the National Taxpayer Advocate at the Internal Revenue Service – an independent role within the IRS focused on helping taxpayers resolve problems and improving the tax system when it isn’t working as it should. I didn’t expect him to know what that meant – and I definitely didn’t expect what came next.
He paused and said, “I’ve seen videos online where people are saying filing taxes is voluntary. Is that actually true?”
He then pulled out his phone. To my surprise, one of the videos he had bookmarked was of me testifying before the House Ways and Means Committee in 2020.
Nothing says holiday cheer quite like watching yourself testify before Congress while standing between fir trees. Trying not to dampen the festive mood, I smiled and explained one of the most familiar – and widely misunderstood – concepts in tax administration: voluntary compliance.
In plain terms, it doesn’t mean taxes are optional. It means taxpayers are expected to calculate and report what they owe themselves.
That experience was a lightbulb moment for me. Our tax system is undeniably complex, something I routinely highlight in my annual reports to Congress. But that complexity, combined with the speed and reach of social media, creates a perfect storm where familiar words are stripped of context and well-meaning taxpayers are left confused.
Unfortunately, this confusion can lead people to follow bad advice, lose trust in the system, and face financial penalties or worse.
This is where tax language and everyday language part ways.
In the tax world, “voluntary compliance” is a standard term. Outside of it, the phrase frankly sounds like an oxymoron. In everyday conversation, “voluntary” means optional – like volunteering to bring cookies to your child’s school event or choosing to walk into a tree farm instead of ordering a pre-lit artificial tree online.
So it is understandable that when people hear the term “voluntary compliance,” they assume paying taxes is a personal choice, like selecting spruce instead of fir. But it isn’t. Tax compliance is mandatory and always has been. Pairing “voluntary” with “compliance” is, at best, counterintuitive and in the context of a 26-second video clip, it invites misunderstanding.
Here’s what the term means in practice: In tax administration, “voluntary” doesn’t describe whether you comply – it describes how.
If you owe tax, you are legally required to pay it. If you are required to file, you must file. What makes the income tax system different from other taxes, like property taxes or sales taxes, is that the government doesn’t calculate the amount for you in advance. Instead, taxpayers are expected to determine what they owe, report it accurately, and pay their tax obligation without direct supervision.
In a world of short clips and fast scrolling, tax terms can lose their meaning when they’re stripped of context – especially when they sound friendlier than they are.
That’s what happened with the video the young man showed me. During my testimony, I said:
“The U.S. tax system is a voluntary tax system, and we depend on people willing every year to sit down, fill out that form, and pay their appropriate amount of taxes…”
I was responding to a question about IRS enforcement, explaining that visible enforcement supports compliance and helps maintain trust in the system. What I said was accurate and commonly stated by tax professionals. Even the Supreme Court, whose justices are not tax professionals, has written: “Our system of taxation is based on voluntary assessment and payment.” (Flora v. United States, 362 U.S. 145, 176 (1960)).
But without context, statements like these are easy to misinterpret.
That short clip has circulated widely online, leading many well-meaning people to misunderstand what “voluntary” actually means. Some AI assistants have since flagged this video and provided helpful context – clearly explaining that paying your taxes is mandatory – context that can be left out of a 26-second video clip. But context added after the fact is hard to ensure, especially on social media. We can’t rely on that alone.
That is why it is crucial for people in the tax profession – including me – to examine how we use tax terms and to speak as plainly as possible to those who aren’t tax professionals. Precision matters.
For several years, I have tried to avoid using “voluntary compliance” in our communications, including our reports to Congress. Describing something that is legally required as “voluntary” is confusing. Our tax system works because most taxpayers comply without direct supervision. That reliance on voluntary participation in the process – not the obligation itself – is essential in a country with tens of millions of taxpayers and limited enforcement resources.
Mandatory compliance also comes with protections: the rights to be informed, to pay no more than the correct amount of tax, and to a fair and just tax system. For taxpayers facing hardship or unresolved issues, TAS employees are here to help.
By the time we finished our conversation, we had our tree, the young man had a clearer understanding of what “voluntary” really means in tax law, and I was reminded once again that tax language uses familiar words in unfamiliar ways. “Voluntary compliance” is one of those phrases that makes sense inside the tax world – and far less sense when you’re standing among rows of Christmas trees.
As filing season approaches, taxpayers need to remember:
Some simple ways to make filing season smoother include relying on trusted sources, verifying online tax claims, and starting early. Keeping records organized and seeking help sooner rather than later can prevent much bigger issues down the road. And while compliance is required, taxpayers also have rights and access to assistance when something goes wrong – principles that are essential to maintaining trust in the system.
And now, if you’ll excuse me, I still need to finish taking down the holiday decorations and the ornaments from my Charlie Brown tree, which I proudly brought home and placed in the corner of our living room, imperfections and all, to share with my family and friends.
That holiday exchange reminded me why I love serving as the National Taxpayer Advocate. Every day, I have the privilege of educating taxpayers, advocating for their rights in a complex tax system, and recommending changes to tax administration and tax law when there are unintended consequences, unclear rules, or a need for reform.
As we move into a new year and a new filing season, I also want to thank the dedicated employees of TAS and my colleagues across the IRS. Much of their work happens behind the scenes including answering calls, resolving cases, improving processes, and helping taxpayers navigate an often-confusing system, but its impact is felt every day by taxpayers across the country.
IRS employees are taxpayers themselves, balancing the same obligations as the people they serve. Their professionalism, commitment, and dedication, often under challenging circumstances, make a real difference and help sustain trust in the tax system. I am deeply grateful for their public service.
And as I look at that tree now, after some trimming, a few adjustments, and more than a little patience, it feels like an appropriate metaphor for tax compliance. The work happens up front. But with care, trust, and effort, it holds together and serves its purpose. Our tax system works much the same way – depending on millions of taxpayers doing their part even when no one is standing beside them and on dedicated public servants supporting the system every day.
Happy New Year to all. I wish taxpayers, practitioners, and employees alike a smooth and successful filing season.
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.