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Research Studies and Congressional District Statistics

TAS Research & Analysis conducts studies on topics of interest to the National Taxpayer Advocate and Taxpayer Advocate Service. It collects, extracts, and analyzes data as well as summarizes the findings. TAS sometimes collaborates with other IRS research groups or contracts for studies with external researchers.

TAS categorizes studies by topic:

  • Compliance – The studies in this section pertain to taxpayers’ adherence to tax filing obligations such as examination (audit), collection, and other IRS enforcement programs.
  • Customer Service – Studies that explore taxpayers’ service needs and their reactions to current services.
  • EITC – Studies that address the specific concerns associated with Earned Income Tax Credit taxpayers.
  • Internal Operations – Studies that aim to identify general characteristics of TAS customers and factors that impact TAS workloads.
  • Tax Behaviors – Studies that address factors influencing taxpayers and preparers to comply with the tax laws.
  • Other Studies – TAS studies on topics that do not fall under other research topics.
  • Congressional District Statistics – TAS produced taxpayer statistics summaries annually for each Congressional District through Tax Year 2018.

Studies and Statistics

Compliance Studies



  • The IRS Can Systemically Identify Taxpayers at Risk of Economic Hardship and Screen Them Before They Enter Into Installment Agreements They Cannot Afford (2020 National Taxpayer Advocate Annual Report to Congress, TAS Research) – The majority of IRS installment agreements (IAs) with individual taxpayers are streamlined agreements, meaning that verification of a taxpayer’s financial circumstances is not required for certain amounts and lengths. These agreements place many taxpayers in a position where they cannot afford basic living expenses. The IRS established allowable living expenses (ALEs) to ensure that the satisfaction of their unpaid tax liabilities does not interfere with the ability to pay for those expenses necessary for basic living. This research study explores the effectiveness of an algorithm developed by TAS and based on systemically available information about the taxpayer’s income and likely ALEs. The study examines non-streamlined IAs for individuals initiated from fiscal year (FY) 2017 through most of FY 2020.
  • A Study of the IRS Offer in Compromise Program for Business Taxpayers (PDF) (2018 National Taxpayer Advocate Annual Report to Congress, TAS)

Other Compliance Studies

Customer Service Studies

Earned Income Tax Credit Studies

Tax Behaviors Studies

Other Studies

Congressional District Statistics Tax Years 2009 through 2018

TAS produces taxpayer statistics for each Congressional District in each of the tax years listed below. Each state is listed on a separate sheet containing state totals followed by a breakdown for each congressional district. The totals are stratified by income levels listed at the top of each sheet. The year included in the file names shown below designates the tax year for the return. Typically a tax return is filed in the year following the tax year, for example, a 2014 Tax Year return is not filed until 2015 (calendar year) or later.