Tax Response of Us Citizens & Resident Aliens Living Abroad rules for filing and paying income tax returns are generally the same, in the US or abroad.
Taxpayers need not do anything to receive this administrative relief. The IRS is automatically removing (abating) failure-to-file penalties for 2019 and 2020 returns. If a taxpayer paid the penalty and the account is full paid, the resulting overpayment will first be used to offset other liabilities and the balance will be refunded.
The National Taxpayer Advocate (NTA) submits two Congressional reports annually, including the Annual Report to Congress (statutorily due on Dec 31 each year) and the Objectives Report to Congress (statutorily due in June of each year). In the Annual Report, she highlightes the most serious problems in tax administration.
National Taxpayer Advocate delivers Annual Report to Congress; finds taxpayer service was strong in 2025 but foresees challenges for taxpayers who encounter problems in 2026