National Taxpayer Advocate (NTA) Nina E. Olson today released her mid-year report to Congress that presents a review of the 2018 Filing Season, identifies issues the Taxpayer Advocate Service (TAS) will address during the upcoming fiscal year, and contains IRS responses to the 100 administrative recommendations the NTA made in her 2017 Annual Report to Congress. The most significant challenge the IRS faces in the upcoming year is implementing the Tax Cuts and Jobs Act of 2017 (TCJA). Olson expresses confidence that the IRS will implement the law successfully. “I have no doubt the IRS will deliver what it has been asked to do,” she writes. However, she reiterates her concern that IRS funding reductions have undermined the agency’s ability to provide high-quality taxpayer service and modernize its information technology infrastructure. The report finds that IRS funding has been reduced by 20 percent since fiscal year (FY) 2010. “Because of these reductions, the IRS doesn’t have enough employees to provide basic taxpayer service.”