An official website of the U.S. Gov An official website of the U.S. GovThe IRC requires the National Taxpayer Advocate to prepare an Annual Report to Congress that contains a summary of the ten most serious problems encountered by taxpayers each year.
The IRC requires the National Taxpayer Advocate to prepare an Annual Report to Congress that contains a summary of the ten most serious problems encountered by taxpayers each year.
WASHINGTON — National Taxpayer Advocate Erin M. Collins today released her Fiscal Year 2026 Objectives Report to Congress, highlighting a largely successful 2025 filing season while raising concerns about persistent refund delays for victims of identity theft, delays in processing Employee Retention Credit claims, and critical challenges facing taxpayers and the IRS as the agency prepares for the 2026 filing season. The report also outlines the Advocate’s priority recommendations as the IRS continues to modernize its technology systems in the coming years.
IRS System Issue is when an Internal Revenue Service (IRS) process, system, Internal Revenue Code (IRC) or procedure has failed to operate properly. These cases will fall under Reasons 5-7 (see below). These cases may affect one or several taxpayers.
