IRS Delays, Refund Holds, and Penalties: Lessons from the 2026 Taxpayer Advocate Reports

Each year, the National Taxpayer Advocate reports to Congress on how the IRS is performing—and where taxpayers continue to face challenges. The most recent reports, released in January and June 2026, show that while the IRS is handling a high volume of returns efficiently, issues still arise when matters become more complex, and there is