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Title page

Contents

Highlights 2

Letter 5

Background 8

Returns Processing 8

Taxpayer Service 9

IRS Fiscal Year 2024 Appropriations 10

IRA Multi-Year Funding 11

Tax Law Changes 12

IRS Received More Returns and Payments Electronically in 2024 and Was Less Timely for Paper Returns 13

IRS Processing Volume Was Similar to 2023 but Less Timely for Paper Returns 13

More Taxpayers Filed and Paid Taxes Electronically, and Addressing Our Prior Recommendations Could Further Increase Business Electronic Filing 16

IRS Served More Taxpayers via Phone and in Person, but Correspondence Delays Persisted 20

IRS Received and Answered More Phone Calls 20

IRS Exceeded its Goal for Telephone Service 21

IRS Served More Taxpayers In Person but Has Not Addressed Our Prior Recommendation to Balance In-Person and Virtual Services 25

Taxpayer Correspondence Inventory Was Reduced, but Responses Continue to Be Delayed 28

IRS Used IRA Funding to Staff and Begin Modernizing Some Operations 32

IRS Hired More Filing Season Employees but Has Not Evaluated if Direct Hire Authority Meets Agency Needs 32

IRS Used IRA Funding to Begin Modernizing Some Paper Processing Operations 39

Agency Comments 47

Appendix I: Comments from the IRS 49

Appendix II: GAO Contact and Staff Acknowledgments 51

Tables

Table 1. Telephone Call Volume Answered by IRS Customer Service Representative or Automated Line, Filing Seasons 2019-2024 21

Table 2. Level of Service and Wait Time for Highest Volume IRS Accounts Management Phone Lines, Filing Seasons 2023-2024 24

Table 3. IRS Telephone Callbacks and Taxpayer Hours Saved, Filing Seasons 2022-2024 25

Table 4. IRS Submission Processing Hiring Goals and Outcomes, Fiscal Years 2019-2024 36

Table 5. Separation Data for IRS Accounts Management and Submission Processing Campus Employees, Fiscal Years 2022-2024 39

Figures

Figure 1. Individual and Business Tax Returns Received and Percentage Processed During Filing Seasons 2019-2024 14

Figure 2. Percentage of Individual and Business Returns Filed Electronically, Filing Seasons 2019-2024 16

Figure 3. Electronic and Paper Payments Received and Percentage Received Electronically, Filing Seasons 2019-2024 19

Figure 4. IRS Telephone Call Volume and Level of Service, Filing Seasons 2019-2024 23

Figure 5. In-Person Contacts at IRS Taxpayer Assistance Centers, Filing Seasons 2019-2024 26

Figure 6. IRS Correspondence Inventory and Overage Rates (Late Responses), as of the End of Each Filing Season, 2019-2024 29

Figure 7. IRS Business Correspondence at IRS Ogden, Utah, Processing Facility, June 2024 31

Figure 8. Sources of Funding for IRS Taxpayer Services, Fiscal Years 2021-2024 34

Figure 9. IRS Hiring for Filing Season Positions, Fiscal Years 2019-2024 35

Figure 10. New Mail Sorting Machines at IRS Ogden, Utah, Processing Facility, June 2024 41

Figure 11. New Scanning Machines at IRS Ogden, Utah, Processing Facility, June 2024 44

Figure 12. Sorting Tables Used for Paper Processing at IRS Ogden, Utah, Processing Center, June 2024 46

초록보기

While the IRS has made improvements to its customer service and systems, it continues to face challenges processing tax returns on time.

The agency set a 13-day processing goal for individual paper returns but instead averaged 20. In addition, IRS responses to taxpayer mail continued to be delayed, with 66% considered late at the end of filing season. The agency has a webpage showing the receipt date of taxpayer mail it is processing. But the webpage didn't provide timeframes for when taxpayers should expect a response.

We previously recommended that IRS address shortfalls and communicate timeframes for processing its correspondence backlog.

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