[20220425]IN11880_2022年纳税人申报面临的挑战 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Challenges for Taxpayers Filing in 2022 Updated April 25, 2022 In her latest report to Congress, National Taxpayer Advocate (NTA) Erin Collins described 2021 as the “most challenging year taxpayers and tax professionals have ever experienced.” Central to those challenges were large backlogs of unprocessed tax returns and unanswered taxpayer correspondence, mostly from the 2020 tax year. The backlogs meant that millions of taxpayers encountered delays in 2021 in having their returns processed, receiving refunds, and corresponding with the IRS about tax issues. Similar challenges have materialized in 2022. This Insight discusses some challenges many taxpayers are facing in 2022 and the steps the Internal Revenue Service (IRS) is taking and plans to take to lessen such challenges now and in the future. Possible 2022 Taxpayer Challenges So far in 2022, many taxpayers have had concerns about two issues in particular: the availability of helpful and timely IRS customer telephone service; and delays in having their returns processed, receiving refunds due, and resolving tax issues through correspondence. IRSs Te