As required by law, Collins’ report identifies and discusses what she believes were the ten most serious problems taxpayers faced in their dealings with the IRS during fiscal year 2025, and offers administrative and legislative recommendations to mitigate these problems and improve the taxpayer experience. Ten Most Serious Problems for TaxpayersAcross the ten most serious problems, a common pattern emerges: Taxpayers are trying to do the right thing, but the IRS’s processes often make it confusing, slow, or risky to do so. #3 TelephonesIn fiscal year 2025, taxpayers placed almost 104 million calls, and customer service representatives answered only about 30 million of them. #5 Tax Pro AccountsThe report highlights problems that disproportionately affect tax professionals and, by extension, the taxpayers they represent. Today, there is at least one local taxpayer advocate office in every state, the District of Columbia, and Puerto Rico.