IRS partnership examination starts fell about 76% from FY2023 to FY2025, from 6,709 to 1,589, Treasury data cited by CPA Practice Advisor show. Large-corporation starts rose to 1,483, and the 2015 Bipartisan Budget Act's centralized regime still governs any partnership the IRS picks.
Reality
- Evidence58
- Adoption
- Insufficient
- Hype gap+10
- Incentives75
- Confidence55
TIGTA's annual review of the direct contact rules logged 33 wrong answers from 18 IRS Field Collection employees, and found the agency keeps no record of when a revenue officer bypasses a client's representative.
Reality
- Evidence62
- Adoption24
- Hype gap−8
- Incentives42
- Confidence56
GAO says the IRS cleared about 98 percent of 177 million returns while the agency told those same auditors that staffing losses slowed the rest. Two Ohio CPAs are five months into that remainder, $8,000 outstanding.
Reality
- Evidence70
- Adoption58
- Hype gap+15
- Incentives72
- Confidence62
Douglas O'Donnell says the cuts landed on enforcement and technology, which is why a smooth 2026 filing season tells you nothing about the capacity that matters later.
Reality
- Evidence52
- Adoption74
- Hype gap+14
- Incentives68
- Confidence55
An open eBay market prices deductible-looking gambling losses at fractions of a cent on the dollar. The platform says it removes listings promoting improper uses. Preparers are the other exposure.
Reality
- Evidence52
- Adoption30
- Hype gap+28
- Incentives45
- Confidence55