The IRS watchdog warns of potential challenges for taxpayers in the 2026 filing season, despite a generally smooth 2025 experience. The National Taxpayer Advocate, Erin Collins, highlights concerns about the agency's reduced workforce, leadership turnover, and complex tax law changes, which could impact the accuracy and timeliness of refunds. This comes as the IRS processes over 165 million returns, with many taxpayers potentially benefiting from larger refunds due to recent tax cuts. However, the reduced staff and self-service tools may lead to longer wait times and more issues for those needing assistance. The IRS CEO, Frank Bisignano, reassures taxpayers, but the Treasury Inspector General for Tax Administration and Senate Democrats express similar concerns about the IRS' readiness for the upcoming season. With rising costs and affordability issues, the focus on tax refunds and the potential for challenges in the filing process, taxpayers may face a complex and potentially stressful season ahead.