Looking Back at Preparations for the 2024 Filing Season
This article concerns the historical 2024 filing season, when taxpayers generally filed 2023 federal income tax returns. Service announcements and the Direct File pilot described below belong to that period; they do not establish current program availability or today’s filing deadlines.
Significant Improvements in IRS Customer Service
In January 2024, the IRS described service improvements supported by its modernization work following the Inflation Reduction Act. Then-Commissioner Danny Werfel discussed efforts to make filing easier. The announced changes included expanded telephone assistance and a callback feature intended to reduce time spent waiting on hold.
A Leap Towards Efficiency
The IRS’s January 2024 announcement described clearer refund-status messages, expanded paperless processing and enhancements to Individual Online Account. These were service initiatives, not a guarantee that every return or taxpayer issue would be resolved within a particular time.
Boosting Accessibility and Support
For the 2024 season, the IRS announced expanded in-person assistance through opened or reopened Taxpayer Assistance Centers and extended hours at many locations. Its online tools also provided filing information and account services. Taxpayers seeking help now should verify current locations, hours and available services.
Innovation Through Direct File
In the 2024 filing season, the IRS tested Direct File as a free way for eligible taxpayers in 12 participating states to submit certain federal income tax returns directly to the agency. The May 2024 after-action report recorded 140,803 accepted returns. The pilot had limited tax-situation eligibility; its historical results do not mean that the service is currently available.
The Battle Against Tax Evasion
In February 2024, the IRS announced planned audits of business-aircraft use by large corporations, partnerships and high-income taxpayers, supported by Inflation Reduction Act resources. The issue was whether business and personal use had been allocated correctly for tax purposes. An audit announcement or selection for examination is not proof that a taxpayer committed evasion.
The Fiscal Sense of Tax Enforcement
The 2024 service and enforcement announcements reflected the IRS’s stated priorities for using additional resources. This historical summary does not promise a fixed return on enforcement spending or predict the result of a particular audit. Funding, staffing and program decisions must be evaluated in their own period.
Conclusion
The 2024 announcements show how the IRS described its efforts to improve filing services and address compliance concerns at that time. For any filing year, taxpayers should use the rules, deadlines and service information applicable to that year, keep accurate records and respond to notices promptly.
For present-day filing or an IRS dispute, check current official guidance and obtain advice tailored to the facts. Historical service improvements do not guarantee a seamless filing season or a particular outcome.
Do You Need a Tax Attorney?
A qualified tax attorney can help evaluate seriously delinquent federal tax debt and options such as an offer in compromise, an installment agreement or hardship-based collection relief. Each option has conditions. If passport privileges are involved, distinguish IRS debt certification from the State Department’s authority over passports.
If an IRS passport certification is erroneous or should have been reversed, judicial review may be available in the U.S. Tax Court or a U.S. District Court. Disputes about the underlying tax have separate procedures and deadlines. A tax attorney can help assess the relevant notice and possible passport restrictions; no particular outcome or processing speed is guaranteed.
Passport-related tax issues require review of the current IRS notice and applicable procedures. Confirm what documentation is needed for any request and do not assume a particular processing time.
Contact Segal, Cohen & Landis (SCL) to discuss the matter. Verify the proposed representative’s qualifications, meeting arrangements and scope of engagement; do not assume a particular result or completion time. Related resources: passport restrictions.
Contact us to ask about a complimentary consultation regarding your tax matter. Discuss the proposed services, fees, relevant deadlines and available response options before deciding on an engagement.
Have questions about this topic? Talk to an IRS attorney today.
Segal, Cohen & Landis, P.C. — Beverly Hills. Serving clients nationwide.
Samuel Landis, Esq.
LL.M. (Tax) · Selected to Super Lawyers®
Sam Landis is a Beverly Hills IRS tax attorney specializing in IRS collection defense, audit representation, and international tax compliance for foreign nationals and US expats.