As another filing season comes to a close, a familiar narrative has once again surfaced across the profession: Tax compliance is becoming increasingly complex.
There is truth to that. Tax law continues to evolve at a rapid pace, and practitioners are expected to navigate new guidance, changing reporting requirements, evolving technology and rising client expectations, often simultaneously. Complexity is now a permanent feature of modern tax practice.
But this filing season revealed something more important. Many of the profession’s operational burdens were not driven solely by complexity. They were driven by preventable breakdowns in process, documentation flow and verification.
Feedback from practitioners across the country, including members of the National Association of Tax Professionals, reflected a remarkably consistent pattern. Many of the most time-consuming challenges were not tied to highly technical tax issues. Instead, they stemmed from incomplete documentation, delayed information reporting and verification challenges that created avoidable interruptions throughout the filing process.
In practical terms, tax professionals spent less time applying technical expertise and more time resolving missing information, delayed reporting documents and verification issues at the most time-sensitive points of the season.
That consistency points to a broader issue facing the profession and the tax administration system itself. Many of the most significant disruptions during filing season are not solely the result of tax law complexity. They are the result of operational friction, and much of that friction is preventable.
That distinction matters because the solution changes depending on the problem. Complexity requires technical expertise. Preventable friction requires stronger processes, better information management and greater operational consistency.
Recent reports from the National Taxpayer Advocate, TIGTA and broader IRS modernization discussions have highlighted many of these same concerns, including delays in information flow, identity verification burdens, and operational inefficiencies that increase pressure on both taxpayers and practitioners. What practitioners experienced this filing season reflects those broader trends in real time.
This is no longer just a seasonal inconvenience. It is increasingly becoming a structural challenge within modern tax administration and practice management. Today’s taxpayers expect speed, clarity and accuracy, often all at once. At the same time, tax professionals are operating within systems that still rely heavily on complete, timely and accurate information being delivered at the appropriate moment. When that process breaks down, even highly experienced practitioners are forced into reactive workflows that consume valuable time and resources.
The profession now faces an important question: How do we reduce preventable friction while maintaining the diligence, accuracy and trust taxpayers depend on?
Part of the answer lies in strengthening processes earlier in the engagement cycle. That includes setting clearer expectations with clients, reinforcing documentation requirements upfront, implementing stronger verification procedures and maintaining consistent review practices throughout the engagement rather than only at the end of the filing process.
None of this is entirely new. But growing demands on practitioners have made operational consistency more important than ever. Managing these challenges requires more than technical knowledge. It requires professional judgment, disciplined processes and adaptability under pressure.
Strengthening consistency across the profession through continuing education, ethical standards, competency expectations, and practical process improvements ultimately benefits both taxpayers and practitioners. It improves efficiency, reinforces public trust and supports the long-term integrity of the tax system itself.
The IRS Strategic Operating Plan and ongoing modernization efforts have appropriately focused attention on improving the taxpayer experience and creating more efficient systems. Those efforts matter. But meaningful progress also depends on recognizing the operational realities practitioners face every day because tax professionals remain one of the most important links between taxpayers and effective tax administration.
Tax complexity is unlikely to diminish as technology, enforcement priorities and legislation continue to evolve.
But this filing season reinforced an important reality for the profession: Not every burden practitioners face is unavoidable. Many of the disruptions affecting workflow, client service and operational efficiency can be reduced through stronger processes, clearer expectations and greater consistency across the profession. Focusing on those preventable challenges may be one of the most immediate and practical opportunities to strengthen tax administration and better support both practitioners and taxpayers in the years ahead.
ABOUT THE AUTHOR:
Scott Artman, CPA, CGMA, serves as chief executive officer of the National Association of Tax Professionals (NATP), leading the organization’s strategic direction, advocacy initiatives and member-focused programs. Since joining NATP in 2016, Artman has overseen growth and modernization efforts that support more than 23,000 tax professionals nationwide.
With decades of leadership experience in association management, governance and risk strategy, Artman brings a strong background in nonprofit leadership, stakeholder engagement and professional credentialing. He works closely with NATP’s National Board to execute the organization’s mission of supporting tax professionals through education, advocacy and resources that promote accurate and ethical tax preparation.
Prior to NATP, Artman served as Chief Risk and Volunteer Management Officer and Chief Financial Officer at ISACA, a global association focused on information systems assurance, governance and cybersecurity. His combined experience in financial leadership and organizational strategy positions him as a key voice on tax preparer regulation, industry standards and the evolving role of professional associations in federal tax administration.
Photo credit: Alex Shuper/Unsplash
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