Taxpayers and tax professionals continue to experience significant challenges when attempting to resolve matters with the Internal Revenue Service.
A recent report issued by the Treasury Inspector General for Tax Administration (TIGTA) concluded that the IRS referral process between its various business units can result in unnecessary delays, incomplete documentation, and prolonged resolution of taxpayer inquiries.
The report recommends improved documentation, centralized tracking, and more efficient processing to better serve taxpayers.
Our firm has experienced many of these challenges firsthand. Since the beginning of 2026, staffing reductions and increased call volumes have made it increasingly difficult to reach the appropriate IRS personnel.
Although the IRS has made meaningful improvements to electronic account access and online services, many tax matters still require direct communication with the agency. Too often, practitioners are met with the familiar message: “Due to extremely high call volume, please call back later.”
Yesterday was a perfect example. After numerous unsuccessful attempts, I finally reached the IRS Practitioner Priority Service, where an exceptionally helpful representative assisted me in obtaining Account Transcripts for two clients who may qualify for substantial penalty and interest relief under the recent Kwong decision.
Those transcripts were essential because they enable us to identify the precise penalties and related interest for each tax year and timely prepare Protective Claims for Refund and Abatement before the applicable statute of limitations expires. What began as a frustrating afternoon ultimately produced meaningful progress because persistence prevailed.
For taxpayers facing IRS examinations, collection matters, penalty abatements, international reporting issues, transcript requests, or potential COVID-19 penalty and interest relief under the Kwong decision, experienced professional representation has become more important than ever.
While technology continues to improve, many tax controversies still require persistence, strategic advocacy, and effective communication with the IRS.
Zaher Fallahi, CPA, MSA, MBA, Attorney at Law, has represented taxpayers before the IRS for over four decades. From our Downtown Los Angeles and Orange County (Costa Mesa) offices, we represent individuals and businesses throughout the United States and internationally in IRS examinations, appeals, collection matters, international tax compliance, and complex tax controversy cases. If you are experiencing difficulty resolving an IRS matter or believe you may qualify for relief under the Kwong decision, we invite you to contact our office for a confidential consultation.
After representing taxpayers before the IRS for over four decades, one lesson remains unchanged: persistence, preparation, and professional advocacy often make the difference between frustration and resolution.