National Taxpayer Advocate, Taxpayer Advocate Service
The National Taxpayer Advocate's annual report to Congress says a 27% smaller IRS, paired with dozens of new retroactive tax rules, will make 2026 harder for any filer who runs into a problem.
Starting with 2025 returns, the IRS plans to apply first-time abatement without a request. Filers with large balances and a clean three-year record stand to keep the most.
Role and affiliation as published by Internal Revenue Service. General information, not tax, legal or investment advice.