The national taxpayer advocate says the 2026 tax filing season is likely to face significant challenges due to IRS workforce reductions and complex tax law changes. National Taxpayer Advocate Erin M. Collins released her annual report to Congress on Wednesday, two days after the start of the 2026 season. The IRS has seen a 27% reduction in staff since the start of President Donald Trump's second Republican administration. The agency also is dealing with leadership turnover and implementation of new tax laws. Democratic lawmakers express concern IRS cuts could disproportionately affect working- and middle-class Americans. The IRS' CEO says he expects a smooth tax filing season.