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National Taxpayer Advocate’s Introductory Remarks

In her Fiscal Year 2026 Objectives Report to Congress, National Taxpayer Advocate Erin M. Collins states: “To ensure success, the IRS must focus its efforts on a manageable number of projects that provide the greatest value to taxpayers, employees, and the tax system while ensuring that taxpayers are not harmed during the transition period. Above, I noted two projects that I think should receive high priority: the Zero Paper Initiative and an integrated case management system. A third priority – in my view the most crucial – should be fully functional online accounts for all taxpayers, which can be achieved by embracing a ‘digital first’ strategy.”

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“‘Digital first’ does not mean ‘digital only.’ The IRS’s core objective must remain to meet taxpayer needs by meeting taxpayers where they are. Digital access should expand service, not limit it. Taxpayers should still be able to call, walk in, or use mail services. But recent experience has shown that when the IRS has delivered well-designed, trustworthy, and easy-to-use online tools, taxpayers have migrated and will continue to migrate to those channels naturally – because they’re easier, faster, and more convenient to use.”

Erin M. Collins, National Taxpayer Advocate