Another tax season has passed, but millions of Americans still face the same frustration: dealing with the IRS often feels less like fulfilling a simple duty and more like playing a game with changing rules.
Even after filings are submitted and the April 15 deadline passes, the uncertainty remains. For years, taxpayers have struggled with changing interpretations and unpredictable enforcement by the IRS, an agency that’s supposed to serve Americans. What should be a straightforward set of rules often becomes a moving target, leaving families and small businesses wondering whether their good-faith efforts will be rewarded with clarity or met with surprises.
This ongoing unpredictability comes at a high cost. At a time when many households are still dealing with high living expenses and strained budgets, the added burden of defensive compliance drains resources that could otherwise be used to promote growth, hire, or get ahead. Small businesses, in particular, find themselves setting aside time and money to guard against potential audits instead of investing in their future.
The Alliance for IRS Accountability was launched a year ago to combat this cycle of instability and place a spotlight on how administrative overreach and inconsistent standards have undermined the public’s trust in an agency that should serve as a neutral body. Voluntary compliance — the backbone of our tax system — relies on Americans believing that the rules are fair, consistent, and applied impartially. When that trust erodes, the entire system is at risk.
True progress requires more than Band-Aids that temporarily patch key pain points in the system. Two reforms stand out as especially vital for restoring balance and predictability.
First, the unfair burden-of-proof rules that currently force ordinary citizens to prove their innocence against the full weight of the federal government must be rewritten. In too many disputes, the scales are tipped from the start, pushing taxpayers to settle rather than fight even when they have a strong case. Correcting this imbalance would ensure basic fairness and reduce the fear that keeps hardworking taxpayers from challenging, often meritless, agency actions.
Second, Congress should implement a “loser pays” system for IRS enforcement. If the agency determines that a taxpayer has a deficiency, and a court disagrees with that assessment, the IRS — not the taxpayer — should be responsible for the financial costs. This would promote true accountability by deterring unnecessary audits, giving ordinary Americans the confidence to stand up for themselves without risking even greater financial troubles.
Importantly, these changes are not about weakening enforcement. They aim to make enforcement trustworthy and fair so that honest taxpayers can navigate the system without constant concern for arbitrary and unfair harassment. A core argument in the National Taxpayer Advocate’s 2025 report to Congress, predictability reduces overall compliance costs, freeing up agency budget for much-needed improvements in taxpayer services, which AIA continues to spotlight.
Policymakers now have the opportunity, after tax season, to show they understand the daily challenges facing Americans and their businesses. By addressing the structural issues that create uncertainty, they can help reduce financial pressures and win trust by demonstrating that accountability applies to government agencies as much as to citizens.
Americans just want a tax system that works, is transparent, consistent, and respects those who uphold voluntary compliance. A fair and stable IRS isn’t an unreasonable demand but rather the basic standard such a pivotal agency should meet.
Tax season may be behind us for another year, but the opportunity to end the uncertainty and fix what’s broken remains for the taking. Delivering meaningful IRS reform now would send a powerful signal that Washington is finally listening.
Chuck Flint is President and CEO of the Alliance for IRS Accountability.
