Index/Organizations/United States Taxpayer Advocate

United States Taxpayer Advocate

Fact-Checks

6 results
Jan 26, 2026
Most Viewed

How does the IRS identity protection PIN program work and who is eligible?

The Identity Protection Personal Identification Number () is a six‑digit number the IRS issues to help prevent tax‑related identity theft by verifying that a filer is the legitimate taxpayer; taxpayer...

Jan 13, 2026
Most Viewed

Will the 2025 tax refunds be delayed due to current national and global events

Most taxpayers should not expect a blanket delay to 2025 tax refunds: the IRS continued to process and pay electronically filed, error-free refunds even during funding lapses, while the agency’s inves...

Jan 30, 2026
Most Viewed

Which IRS rules define the required contents of a contemporaneous written acknowledgement for QCDs?

The internal rules that govern what a (CWA) must contain are rooted in the substantiation rules of §170(f) and the IRS guidance that implements it, and those rules—summarized in IRS guidance such as t...

Jan 26, 2026

How has the expansion of the IP PIN opt‑in program affected rates of tax refund fraud since 2020?

’s decision to open the Identity Protection PIN () program nationwide beginning with the 2020 filing season created a widely accessible technical barrier that blocks many fraudulent e‑filed refund cla...

Jan 21, 2026

What legal or administrative limits exist on how IRS enforcement resources may be allocated to audit taxpayers under $400,000?

The principal constraint on using new enforcement resources to audit taxpayers with incomes below is an administrative directive — not a law — instructing the IRS to keep audit rates for those taxpaye...

Dec 17, 2025

what do tax refunds and credits contribute to the $7.0 trillion in outlays for FY2025

Refundable tax credits and individual tax refunds are counted as federal outlays and therefore form part of the roughly $7.0 trillion in estimated FY2025 outlays; CBO and Treasury documents explicitly...