"Therefore, while the uptick in the percentage of AM calls answered was welcome news this year, the report cautions that the IRS has not necessarily turned the corner in strengthening its telephone service. The report also notes that the FY 2018 budget proposal for the IRS projects the agency will answer only 39 percent of taxpayer calls routed to telephone assistors next year," said a statement from the National Taxpayer Advocate. 

Olson, in her report to Congress, also expressed concern about the use of private debt collectors, who might pressure taxpayers who cannot afford to pay into doing so, as they are not allowed to perform financial analysis to determine their ability to pay, and further they are incentivized to collect as much as possible as they are paid based on how much they bring in. She also said that the IRS went back on an agreement to let her office listen to a sample of private debt collector calls to ensure they're complying with taxpayer rights to the extent required by law. 

Other major issues included the monitoring of the passport revocation and denial program, which the report said could cause major harm if a mistake is made, and transparency in offshore voluntary disclosure programs, as she said the IRS is not releasing the aggregate data that would give people a better feel for how the program operates.