As February 2026 approaches, attention is turning to the readiness of the Internal Revenue Service for the upcoming tax filing season. A recent warning from the Treasury Inspector General for Tax Administration (TIGTA) has brought renewed focus to a familiar issue: staffing shortages at the IRS. According to TIGTA, current workforce levels may not be sufficient to manage the expected volume of returns, refunds, and taxpayer inquiries, raising concerns about delays and service disruptions during one of the busiest periods of the year.
The findings arrive at a critical moment. With millions of individuals and businesses preparing to file, even modest operational strain can have widespread consequences. TIGTA’s assessment highlights why staffing remains a central factor in the IRS’s ability to deliver timely, accurate, and reliable service in 2026.
TIGTA’s Assessment of IRS Staffing Levels
TIGTA’s concern centers on whether the IRS has enough trained personnel in place to handle the scale and complexity of the 2026 filing season. Each year, the agency processes tens of millions of tax returns, issues refunds, and responds to inquiries related to notices, credits, and account discrepancies. According to TIGTA, staffing levels have not fully rebounded to meet this workload, particularly in areas that require specialized training.
The challenge is not only the number of employees, but also experience and readiness. Tax law changes, expanded credits, and increased digital interactions require staff who are both well-trained and available at peak times. TIGTA has warned that gaps in these areas could lead to slower processing and increased backlogs.
Why Staffing Is Critical During Filing Season
The filing season places unique demands on the IRS. In a relatively short window, the agency must verify income information, reconcile credits, detect errors or fraud, and issue refunds accurately. Customer service operations also face a surge, as taxpayers seek clarification on notices, refund status, or filing requirements.
When staffing levels fall short, delays can compound quickly. Returns may sit unprocessed longer, error resolution can slow, and call wait times may increase. For taxpayers, this often translates into uncertainty and frustration, particularly for those who depend on refunds to manage early-year expenses.
Adequate staffing helps ensure that routine filings move smoothly while allowing the IRS to focus attention on complex or high-risk cases without disrupting service for compliant filers.
Potential Impact on Taxpayers in 2026
If staffing shortages persist into the 2026 filing season, taxpayers may notice several effects. Paper returns, which already take longer to process, could face extended delays. Returns flagged for review may remain unresolved for longer periods, and responding to IRS notices could take additional time.
Customer support is another area likely to feel pressure. Limited staffing can make it harder for taxpayers to reach an IRS representative, leading to longer hold times or delayed responses. For individuals and small businesses navigating filing obligations, these delays can add stress and complicate financial planning.
TIGTA has emphasized that these risks are particularly concerning given the expected volume of filings and the continued reliance on the IRS to administer not only tax collection but also certain benefit-related functions.
IRS Efforts to Address Staffing Challenges
The IRS has acknowledged the staffing issue and has taken steps to mitigate its impact. These efforts include recruiting seasonal employees, expanding training programs, and reallocating staff to critical functions during peak periods. The agency has also invested in technology to reduce manual workloads and improve efficiency.
Digital tools, such as online accounts and automated processing systems, are intended to handle routine tasks more quickly, allowing staff to focus on cases that require human review. While these measures offer meaningful support, TIGTA has cautioned that technology alone cannot fully compensate for staffing gaps, especially when it comes to complex filings and taxpayer assistance.
Training timelines also present a challenge. New hires require time to become fully effective, and bringing staff up to speed just before filing season limits the immediate benefit.
The Role of Technology in Reducing Pressure
Modernization remains a key part of the IRS’s long-term strategy. Improved digital filing systems, better data matching, and enhanced analytics can reduce errors and speed up processing. For taxpayers who file electronically and choose direct deposit, these systems often result in faster refunds and fewer issues.
However, TIGTA has noted that technology works best when supported by sufficient staffing. Automated systems still require oversight, maintenance, and human judgment in cases that fall outside standard patterns. Without enough trained personnel, even advanced systems can become bottlenecks rather than solutions.
What Taxpayers Can Do to Minimize Risk
While staffing decisions rest with the IRS, taxpayers can take steps to reduce the likelihood of delays. Filing electronically and choosing direct deposit remain the most effective ways to speed processing. Ensuring that all information is accurate and complete before filing can prevent returns from being flagged for review.
Filing early can also help, as it places returns in the system before peak volumes build. For those who expect refunds, early and accurate filing may reduce exposure to delays caused by staffing constraints later in the season.
Taxpayers who anticipate complex filings or potential issues may benefit from professional guidance, which can help ensure compliance and reduce the need for follow-up communication with the IRS.
Broader Implications for the IRS
TIGTA’s warning underscores a broader issue facing the IRS: balancing expanding responsibilities with limited resources. In recent years, the agency has been tasked with administering new credits, managing increased reporting requirements, and improving taxpayer service, all while modernizing legacy systems.
Staffing plays a central role in meeting these expectations. Without sufficient personnel, progress in one area can create strain in another. TIGTA’s concerns suggest that addressing workforce challenges remains essential to achieving long-term stability and public confidence.
Outlook for the 2026 Filing Season
As February 2026 unfolds, TIGTA’s findings serve as an important reminder that readiness is not solely about technology or policy, but also about people. Staffing shortages have the potential to shape the filing experience for millions of taxpayers.
While the IRS continues to take steps to improve operations, the effectiveness of those efforts will be tested during the filing season. For taxpayers, awareness and preparation will be key. Filing early, using electronic tools, and relying on accurate information can help reduce the impact of any operational strain.
The 2026 filing season will likely reflect both progress and ongoing challenges. TIGTA’s concerns highlight the need for continued attention to staffing as a foundation for reliable, timely tax administration.
Disclaimer:
This article is for general informational purposes only and does not constitute legal, financial, or tax advice. IRS operations, staffing levels, and filing season procedures are subject to change based on official government decisions. Readers should refer to official IRS or TIGTA communications or consult qualified professionals for guidance related to their specific tax situation.