I’m sitting here thinking about the upcoming tax season, and it’s got me reflecting on how much stress something as seemingly straightforward as filing taxes can cause for millions of people. Imagine you’re a hardworking taxpayer, maybe a parent juggling kids’ schedules or someone just trying to make ends meet after a tough year. You file your taxes on time, only to wait weeks or months for a refund that could pay for groceries or an unexpected bill. Now, picture this compounded by a system that’s already overworked and understaffed. That’s the reality the Treasury Inspector General for Tax Administration (TIGTA) is warning about in their latest memorandum, which takes a hard look at the IRS’s preparations for the 2026 tax filing season. They’ve flagged serious concerns that could make the whole process feel like an uphill battle, with echoing sentiments from tax professionals who’ve seen this movie before. The IRS kicked off the 2026 season just this week, opening doors to accept and process federal individual income tax returns for the past year. They’re bracing for about 164 million filings before the April 15 deadline, a mountain of paperwork that represents taxpayers from all walks of life—folks like teachers, small business owners, retirees, and families. TIGTA’s review wasn’t just a casual glance; it was designed to spotlight operational risks that might delay processing, hold up refunds, or leave people feeling unheard. Their assessment paints a picture of a filing season starting under duress, burdened by massive backlogs, dwindling staff, recruiting hurdles, and tech upgrades that are still in progress. It’s like trying to run a marathon with weights on your ankles and no water stations in sight.
Diving deeper, let’s talk about the elephant in the room: these sky-high inventories of tax returns that are just piling up like unopened mail. As of December 2025, the IRS had about two million individual tax return items sitting in limbo—think amended returns, letters from confused taxpayers, paper filings that require manual handling, rejected documents, and transactions that can’t be processed automatically. To put it in perspective, that’s a staggering 129% increase compared to pre-pandemic levels, when things felt more manageable. You’ll remember the pandemic threw everything into chaos, with people isolating and operations grinding to a halt. But TIGTA points to more recent hits too, like that record-breaking federal government shutdown from October through November 2025, which left offices empty and work stagnant. Now, we’re staring at over half a million amended returns—taxpayers correcting past mistakes or claiming overlooked credits—and nearly 300,000 physical paper returns just waiting their turn. And this is focusing only on individual filings; the corporate and partnership side of things adds another layer of complexity. These backlogs aren’t just numbers; they could mean real delays in refunds, costing the government billions in interest payments over the years. Imagine a small business owner who’s counting on that refund to restock inventory or a family that needs it for school supplies—these aren’t abstract problems; they’re deeply personal setbacks that can amplify financial stress during already uncertain times.
Then there’s the staffing crunch, which feels like the glue holding this fragile system together is finally fraying. By October 2025, the IRS had lost about 19% of its workforce, roughly 19,000 people, due to cuts from the Department of Government Efficiency (DOGE) and Congress clawing back billions from the Inflation Reduction Act funding. The Trump administration later pushed for even steeper reductions, but lawmakers have pushed back, opting for milder trims instead. Effectively, we’re back to 2021 staffing levels in most filing season roles, with just a handful of departments spared. This hits hard because people power these operations—real humans who are likely feeling the burnout and pressure. Take the Submission Processing function, which deals with original returns, amendments, and fixes errors; they were down 1,626 staffers, a 17% drop from October 2021. The IRS got the green light to hire 2,200 more for this season, including tax examiners and clerks, but as of December 30, 2025, only 50 had been onboarded—that’s a measly 2%. Training takes 60 to 80 days, so even the ones coming in might not be battle-ready by season’s start. Why the holdup? Bureaucracy reared its head, with a new hiring process demanding approvals from the IRS CEO and the Treasury before announcing jobs or offering positions. They couldn’t do in-person hiring events during the shutdown, but they squeezed one in January 2026. On the brighter side, Accounts Management, handling calls and letters, actually grew by 12% with 2,028 more employees. Still, late approvals meant rushed training, so many new hires can only manage basic tasks like routing calls or simple account checks, not tackling complex issues. To make up the difference, the IRS is leaning on overtime, which could burn out seasoned workers and drive up costs. It’s a reminder that behind these statistics are dedicated professionals working long hours to keep things afloat, often at the expense of their own well-being.
Shifting gears to taxpayer service, it’s clear these staffing realities are filtering down to how well the IRS can actually help people this season. They’re lowering the bar for telephone service levels to just 70%, a big drop from the 85% goal we’ve seen recently—and tragically, they haven’t hit even 70% since 2022, when call volumes exploded and service tanked. Now, for those unfamiliar, service level—or Level of Service (LOS)—is about how smoothly the phone system handles calls, measuring if you can actually get to a live person quickly. A high LOS means efficient help, but a low one screams wait times that could stretch from minutes to hours, leaving frustrated taxpayers holding the line. In 2024, despite aiming for 85% and under-five-minute waits, they made do with 5,000 extra phone assistants, but leadership now wants to rethink metrics to include digital options like online chats. Still, TIGTA warns that traditional phone-reliant folks might face rough going, and in-person help is no picnic either. During the October 2025 shutdown, all 362 Taxpayer Assistance Centers were shut down, and though they’re back open, daily operations are patchy—blame absences from illness or staff reassignments. By May 3, 2025, they helped nearly a million people in person, but by December, 35 centers were temporarily closed or understaffed, down from 27. For a single parent trying to navigate tax credits for childcare or an elderly person with a complicated form, fewer centers mean fewer lifelines, turning what should be support into an obstacle course.
Technology—or the lack thereof—is another layer in this challenging puzzle, and it highlights how outdated tools can slow everything down. The IRS’s IT team has shrunk by 16%, making it tough to roll out, test, and deploy system updates that keep pace with changing tax laws and ensure smooth processing. TIGTA highlights the risk that some systems might not be fully vetted by season start, potentially leading to glitches that affect thousands. Modernization efforts are underway, but they’re lagging, like the Zero Paper initiative aimed at ditching physical forms—it’s only digitized 4% of the 10.7 million paper 1040s so far, leaving millions still in envelopes. Automation for amended returns is still rolling out and won’t cut those backlogs this year; even electronic ones are manually handled. Then there’s Taxpayer 360, an AI-powered system meant to give a full view of accounts, but it’s plagued by bugs and delays from pilot feedback, with fixes pushing full launch past the season. Pilots have voiced frustrations over issues that need ironing out, underscoring how reliant we are on human effort in the meantime. I can’t help but empathize here—taxpayers deserve systems that work like a well-oiled machine, not one sputtering along with duct tape. And for the IT folks, this added pressure must feel relentless, knowing that one unchecked bug could ripple out to affect trust in the entire process.
Looking ahead, TIGTA’s memo is a sobering heads-up that the 2026 filing season could be rocky, with high risks like sluggish processing, refund delays, and spotty service—all fueled by those backlogs, staffing dips, hiring lags, dialed-back expectations, and limping tech rollouts. The IRS has contingency plans, but TIGTA notes they might not fully kick in to ease the burden by season opener, potentially leaving taxpayers navigating a maze without a map. It’s a call for action, really, to rebuild and streamline before the next crunch. Now, a quick note on TIGTA itself: Established back in 1999 via the IRS Restructuring and Reform Act, it’s like an independent watchdog within the Treasury Department, reporting to the Secretary and Congress while promoting integrity, efficiency, and fairness in our tax system. They conduct audits, investigations, and evaluations to keep things in check. If you’re digging deeper, the full TIGTA memo is worth a read—it’s a reminder that behind the bureaucracy are real stakes for everyone involved, from stressed-out workers to everyday Americans just trying to do their part. In the end, this season might test our patience, but it also highlights the resilience of a system that’s been adapting despite the odds. We can only hope for smoother sails ahead, with empathy for those on the front lines and a collective push for better days. After all, taxes aren’t just numbers—they’re tied to our lives, our dreams, and the stability of our communities. As we file our returns this year, let’s remember the human faces behind the forms and advocate for the changes that could make this less of a slog and more of a fair exchange. The road might be bumpy, but with awareness and effort, we can steer toward clarity and support that benefits us all.
