Taxpayer Advocate Service – 10 Most Serious Problems Encountered by Taxpayers

Problem #2: IRS Hiring, Recruitment, and Training

Public trust in the IRS is at the core of our nation’s system of voluntary tax compliance and self-
assessment. Taxpayers have the right to quality service from the IRS, and that service is
substantially reliant upon proper staffing and training of its employees so the IRS can assist
taxpayers.

When IRS staffing or training falls to insufficient levels, service quality suffers and taxpayers
experience burden and frustration, which undermine voluntary compliance and burden tax
administration.

Further, the IRS operating at less than full strength harms taxpayers’ rights to challenge the IRS’s
position and be heard and to a fair and just tax system.

IRS staffing levels in the past decade have fallen to lows not seen since the 1970s. Insufficient
staffing has caused the quality of taxpayer service to decline on telephone lines and at Taxpayer
Assistance Centers (TACs) and significant IRS processing delays to arise. Even when the IRS
can recruit enough staff, it struggles to attract, onboard, retain, and train the talent it needs
because of “[i]neffective and outdated policies, technologies and processes.”

For more information on this problem, please see the Taxpayers Advocacy Web page
(www.TaxpayerAdvocate.irs.gov)
Next week Tuesday Tax Tip will discuss Problem 3
(www.TaxpayerAdvocate.irs.gov) (TTT 102224)