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Challenges for Taxpayers Filing in 2022
March 10, 2022
In her latest report to Congress, National Taxpayer Advocate (NTA) Erin Collins described 2021 as the
most challenging year taxpayers and tax professionals have ever experienced. Central to those
challenges were large backlogs of unprocessed tax returns and unanswered taxpayer correspondence,
mostly from the 2020 tax year. The backlogs meant that millions of taxpayers encountered delays in 2021
in having their returns processed, receiving refunds, and corresponding with the IRS about tax issues.
Some are concerned that similar challenges could arise in 2022.
This Insight discusses key challenges many taxpayers may face during 2022 and the steps the Internal
Revenue Service (IRS) has taken and plans to take to lessen such challenges now and in the future.
Possible 2022 Taxpayer Challenges
Early in the 2022 filing season, many taxpayers have concerns about two issues in particular:
 the availability of helpful and timely IRS customer telephone service; and
 possible delays in having their returns processed, receiving refunds, and resolving tax
issues through correspondence.
IRS's Telephone Assistance
One way the IRS helps taxpayers fulfill their tax obligations is through toll-free telephone assistance
during a filing season. IRS's customer service representatives (CSRs) help taxpayers understand current
tax law, resolve tax account problems, and respond to IRS compliance notices.
IRS's ability to provide timely phone assistance has long been a source of concern for many taxpayers
and tax practitioners. From FY2015 to FY2020, the percentage of taxpayer calls to customer service lines
that got through to a CSR averaged 60.5%. During FY2021, this level of service dropped to an
unprecedented low: According to the NTA, 11% of callers to IRS's customer service lines were able to
speak with a CSR. Unusually high call volume and a shortage of CSRs explained much of this low level
of service.
Millions of taxpayers may encounter similar difficulties in obtaining timely phone assistance from the
IRS in 2022. Numerous taxpayers may seek information on the status of their returns and refunds from
Congressional Research Service
https://crsreports.congress.gov
IN11880
CRS INSIGHT
Prepared for Members and
Committees of Congress

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