Taxpayer Advocate Service Case Delays Continue

The Taxpayer Advocate Service says many taxpayers are still experiencing refund delays when tax returns leave standard processing channels. Mid-season data from the 2025 filing season shows millions of returns entered suspense status for review, while identity verification issues continue to slow tax return processing.

Mid-Season Report Reveals Processing Delays Affecting Tax Returns

The Taxpayer Advocate Service, led by the National Taxpayer Advocate within the Office of the Taxpayer Advocate, released Tax News findings highlighting processing delays during the 2025 filing season. The TAS office tracks taxpayer service problems across the Internal Revenue Service's system and reports trends to Congress each fiscal year under the Internal Revenue Code.

More than 13 million tax returns were suspended during tax return processing pending additional review. When returns move into suspense status, they often trigger refund delay cases that affect tax refunds and the broader taxpayer experience.

Automated checks linked to the Return Integrity Verification Operation or the Pre-Refund Wage Verification Hold can delay tax returns until they confirm the person's identity and Taxpayer Identification Number.

Identity Theft Cases Continue to Extend Resolution Times

Identity theft and tax-related identity theft remain major tax issues handled by the Taxpayer Advocate Service. TAS works with the Identity Theft Victim Assistance program to resolve cases where fraudulent filings or identity theft indicators appear on taxpayer accounts.

The report shows about 387,000 Identity Theft Victim Assistance cases remained in inventory. Some cases took nearly 20 months to resolve due to challenges with technology systems and case management systems.

Taxpayers affected by identity theft often must submit Form 14039, Identity Theft Affidavit. Many also receive an Individual Protection PIN, or IP PIN, to secure future filings and protect their Taxpayer Identification Number.

Limited Telephone Service Slows Identity Verification

Telephone service limitations also contributed to refund delays during the filing season. Taxpayers attempting identity verification frequently must contact a specialized call center linked to the Taxpayer Protection Program.

During monitoring of the 2025 filing season, the line reported a service level of roughly 29 percent. Limited customer service access can extend refund delays when returns remain under review in accordance with tax laws.

Backlogs Continue for Amended and Paper-Filed Returns

The Taxpayer Advocate Service also cited inventories of amended tax returns and paper-filed tax returns requiring manual review. These returns often remain outside automated systems, resulting in delayed return processing.

Amended tax returns linked to Form 1040 corrections may stay open while documentation is verified. These delays can affect taxpayers waiting for updated tax transcripts or adjustments to credits, such as the Earned Income Tax Credit.

National Taxpayer Advocate Calls for Faster Case Resolution

Mid-year reporting enables the National Taxpayer Advocate to identify trends in systemic burdens and recommend improvements to taxpayer service operations. TAS announcements on data tracked through the Systemic Advocacy Management System help identify widespread processing delays.

Officials say improving technology systems and online accounts could reduce refund delays and improve the overall taxpayer experience. Protecting taxpayer rights under the Taxpayer Bill of Rights remains a central responsibility of the Office of the Taxpayer Advocate.

Taxpayers Can Request Help From the Taxpayer Advocate Service

Taxpayers experiencing refund delays or unresolved account issues may qualify for assistance if they meet TAS case acceptance criteria.

Requests generally begin with the Form 911, or Request for Taxpayer Advocate Service Assistance. The Taxpayer Advocate can issue a Taxpayer Assistance Order to help avoid financial problems under IRC 7811 and Treasury Regulation Treas. Reg. 301.7811.

Tools such as the TAS Qualifier Tool and the National Taxpayer Advocate toll-free number help taxpayers determine eligibility for assistance.

Sources

• IRS Newsroom
• Taxpayer Advocate Service Filing Season Review
• Congressional Research Service – Taxpayer Advocate Service Overview
  

‍By William Mc Lee, Editor-in-Chief & Tax Expert—Get Tax Relief Now