GAO says measuring IRS taxpayer service investment benefits remains difficult

The Government Accountability Office said measuring the benefits of IRS taxpayer service investments remained difficult. Its report, published Tuesday 10 November 2026, identified problems with staffing, funding, data and measurement methods.

IRS provides taxpayer services through its website, telephone assistance, correspondence and in-person assistance centers. These services may increase tax compliance and reduce taxpayer burden, but GAO said available data generally did not support analysis of those benefits.

In 2024, IRS called for a reexamination of how its actions affected revenue. The agency said it had begun research to inform service investment decisions based on costs and revenues. IRS officials said they had no plans to analyze taxpayer satisfaction or burden under that effort, although they could do so in the future.

GAO identified five IRS studies examining how taxpayer services affected compliance or taxpayer satisfaction. The studies did not provide documented results from earlier calls for analysis in 2007 and 2008. A 2013 study found that dissatisfaction with services may contribute to noncompliance.

GAO also identified 12 studies measuring taxpayer service benefits in other countries. The studies cited positive associations between taxpayer services and benefits. Studies in Belgium and in Germany found that customer-oriented approaches were associated with lower compliance costs for business taxpayers.

GAO summarized relevant research and reviewed information collected by the Federation of Tax Administrators through a member survey. It also interviewed IRS officials and stakeholders. Provisions commonly known as the Inflation Reduction Act of 2022 funded IRS service improvements and directed GAO to oversee the distribution and use of IRA funds.