get ready for more unhappy clients and tougher conversations.
| identity theft victim assistance (idtva) workload | |
|---|---|
| pending idtva cases | 387,000 |
| average resolution time | 602 days |
| percent of affected taxpayers below 250% of federal poverty line | 69% |
pending cases and processing delays stress hundreds of thousands of taxpayers financially.
by 卡塔尔世界杯常规比赛时间 research
the internal revenue service is taking an average of 20 months to resolve identity theft cases, leaving hundreds of thousands of taxpayers in financial limbo, disproportionately harming low-income households and straining the resources of cpa firms and tax professionals.
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for tax professionals, the stakes are high and the immediate need is clear: set client expectations, document communication with the irs, and explore hardship cases that might qualify for expedited handling. at the policy level, the delays are fueling calls for funding, automation, and clearer transparency metrics from the irs.
“victims entitled to refunds are waiting nearly two years to receive them,” collins says. “these delays disproportionately affect vulnerable populations dependent on their refunds to meet basic living expenses.”
according to the national taxpayer advocate’s fiscal year 2026 objectives report to congress, 387,000 identity theft victim assistance (idtva) cases remain unresolved as of the end of the 2025 filing season. the average case resolution time is approximately 602 days. taxpayers entitled to refunds must often wait nearly two years to access their funds.
the delays come despite repeated assurances from irs leadership that idtva case processing is a top priority. national taxpayer advocate erin m. collins warned that the slow cycle times undermine public trust and disproportionately affect economically vulnerable taxpayers. “in fiscal year 2023, 69 percent of affected taxpayers had adjusted gross incomes at or below 250 percent of the federal poverty level,” she wrote.
collins called on the irs to dramatically reduce resolution times and prioritize refund cases involving financial hardship. her office is advocating for the irs to cut the average case cycle to 120 days by the end of calendar year 2025 and to reach a sustained average of 90 days or less by the end of 2026.
for cpas and eas, the protracted timelines complicate client service and require practitioners to explain why refunds are being held up for such extended periods. in many cases, practitioners must help clients navigate a complex authentication process triggered when the irs flags a return for potential identity theft.
the irs handles two main categories of identity theft cases. the first involves returns flagged by irs filters as potentially fraudulent, requiring the taxpayer to verify their identity. these are generally resolved within several months. the second, and far more difficult, involves cases where a thief has used a taxpayer’s name and social security number to file a return, often claiming a refund.
these more complex cases now average nearly two years in processing time. according to internal irs reports, the backlog of 387,000 such cases shows no sign of easing despite commitments to reduce inventory.
the national taxpayer advocate has also warned that irs staffing reductions—a 25.9 percent drop since january 2025—may further impede progress. cuts have affected every irs function, including those assigned to identity theft resolution.