Research

Home  /  Research

Tax Expert Today Research publishes original IRS data analysis: studies built directly from primary sources, mainly the IRS Data Book, Statistics of Income files, and Treasury oversight reports, with every figure computed by the firm, cross checked across source editions, and documented in a methodology note. No figure in these reports is quoted from secondary coverage. Reports are updated annually as the IRS releases new data, at the same web address, so each report reflects the latest available fiscal year.

Why Original IRS Data Analysis?

Most tax content explains rules. IRS data analysis measures outcomes: how often the IRS actually accepts an offer in compromise, how many penalties it abates, how much income moves between states. The IRS publishes these figures in raw statistical tables that few people read, so turning them into verified, readable findings produces numbers that only a handful of sources ever publish, and fewer still with the sources and calculations shown. Each report states its sources and calculations so that any journalist, researcher, or taxpayer can reproduce every figure.

TET Research Report 2026-01 cover: The Offer in Compromise Report

Report 2026-01 · July 2026 · IRS Resolution

The Offer in Compromise Report

The IRS accepted 14.1 percent of offers in compromise in fiscal year 2025, the lowest rate in at least a decade. Applications rose 28.6 percent in two years while acceptances fell 57 percent, and total accepted dollars fell below $100 million for the first time in the ten year series. Built from eleven editions of the IRS Data Book, FY2016 to FY2025.

In preparation: The Florida Wealth Migration Report, an analysis of IRS Statistics of Income migration files measuring how much adjusted gross income moved into Florida, and into Collier County specifically, in the most recent filing year.

For journalists and researchers. Any figure in these reports may be quoted with attribution to Tax Expert Today LLC and a link to the report. Each report includes a ready made citation line, links to every underlying IRS source file, and a stated methodology. For questions about the data or interview requests, call (239) 441-2005 or use the contact page.

Tax Expert Today LLC is a multidisciplinary tax firm in Naples, Florida, with tax advisors, enrolled agents, CPAs, and attorneys serving clients in all 50 states. Related resources: the offer in compromise guide, IRS resolution and audit support services, and the Learning Center.

Topics