- 13.1 million taxpayer delinquent accounts owed the IRS $211.5 billion at the end of FY2025.
- The average balance per delinquent account rose to about $16,100, up 15% in a year.
- Unfiled-return investigations opened rose 291% to 2.5 million.
- The IRS accepted only 14.1% of offers in compromise, down from 21.4%.
- There are 71,966 enrolled agents and 209,076 CPAs with a current PTIN.
This page collects the numbers people most often ask us for when they write about tax debt, IRS enforcement or the firms that help taxpayers resolve it. Every figure links to its original source. Where we have calculated a rate or an average, we say so.
You are welcome to use these figures. Please cite the original source, and link to this page if our calculations or summary helped. We update it when the IRS publishes new data.
How much taxpayers owe the IRS
| Measure | FY2024 | FY2025 | Change |
|---|---|---|---|
| Delinquent accounts in collection, year end | 14,901,508 | 13,112,485 | -12% |
| Balance owed on those accounts | $208.4bn | $211.5bn | +1.5% |
| Average balance per account (our calculation) | $13,986 | $16,132 | +15% |
| New delinquent accounts in the year | 9,630,933 | 7,899,744 | -18% |
Source: IRS Data Book FY2025, Table 4-1. The IRS fiscal year runs from 1 October to 30 September.
IRS enforcement: levies, liens and unfiled returns
| Measure | FY2024 | FY2025 | Change |
|---|---|---|---|
| Notices of levy on third parties | 313,792 | 339,137 | +8% |
| Notices of federal tax lien filed | 196,996 | 214,099 | +9% |
| Unfiled-return investigations opened | 639,143 | 2,501,667 | +291% |
| Unfiled-return investigations, year end | 2,050,877 | 3,234,815 | +58% |
| Tax assessed on delinquent returns | $17.8bn | $29.6bn | +66% |
Source: IRS Data Book FY2025, Table 4-1. For context, the National Taxpayer Advocate has reported 782,735 levies and 543,604 lien notices in FY2019, so enforcement is rising again but remains well below pre-pandemic levels.
How taxpayers resolve their debt
| Measure | FY2024 | FY2025 | Change |
|---|---|---|---|
| Offers in compromise received | 33,591 | 38,797 | +15% |
| Offers in compromise accepted | 7,199 | 5,464 | -24% |
| Acceptance rate (our calculation) | 21.4% | 14.1% | -7.3 pts |
| Installment agreements in force, year end | 4,642,420 | 4,870,810 | +5% |
| Collected through installment agreements | $16.1bn | $17.9bn | +11% |
Source: IRS Data Book FY2025, Table 4-1. The takeaway is simple: a payment plan is the most common outcome by a wide margin, and settlement for less than the full amount is becoming rarer.
Who represents taxpayers
| Practitioner | Number | Source |
|---|---|---|
| Individuals with a current PTIN (2026) | 886,338 | IRS, as of 1 Sep 2026 |
| Enrolled agents with a PTIN | 71,966 | IRS, as of 1 Sep 2026 |
| CPAs with a PTIN | 209,076 | IRS, as of 1 Sep 2026 |
| Attorneys with a PTIN | 26,256 | IRS, as of 1 Sep 2026 |
| Actively licensed CPAs, all roles | 653,408 | NASBA, as of 28 Aug 2025 |
Sources: IRS Tax Professional Management Office statistics and NASBA. The PTIN figures count people who prepare returns for pay; most CPAs work in audit, industry or advisory roles and do not hold a PTIN, which is why the two CPA numbers differ.
The scale of the IRS
- The IRS processed 271.4 million returns and supplemental documents in FY2025, including almost 162.8 million individual income tax returns.
- It collected more than $5.3 trillion in revenue.
- Customer service representatives answered almost 18.6 million calls.
Source: IRS newsroom release IR-2026-74.
Marketing data from our own campaigns
Public data on how tax resolution firms win clients is thin, so we publish our own. In one campaign for an owner-led resolution firm, Meta ads sending taxpayers to a qualifying landing page produced 88 booked calls in 20 days, at $10.07 of ad spend per booked call, with 20.5% of landing page visitors booking. One campaign is not a benchmark, and results depend on the offer, the market and how fast enquiries are answered. The full breakdown shows every number from the ad account.
What these numbers mean for resolution firms
- Demand is real and growing in specific places: unfiled returns and levy enforcement are rising fastest.
- Settlement-led advertising is further from reality than ever, with acceptance at about one in seven.
- Balances are higher, so firms with a minimum balance threshold may find more qualifying enquiries.
We go deeper on each point in our full analysis of the FY2025 IRS data.
Questions
How much do Americans owe the IRS?
At 30 September 2025 there were 13.1 million taxpayer delinquent accounts in IRS collection inventory, owing $211.5 billion in assessed tax, penalties and interest (IRS Data Book FY2025, Table 4-1).
How many enrolled agents are there in 2026?
The IRS reported 71,966 enrolled agents with a current PTIN, as of 1 September 2026, alongside 209,076 CPAs and 26,256 attorneys with a PTIN.
What percentage of offers in compromise does the IRS accept?
In FY2025 the IRS accepted 5,464 of the 38,797 offers it received, about 14.1%. In FY2024 it accepted about 21.4%.
How many IRS levies were issued in 2025?
The IRS requested 339,137 notices of levy on third parties in FY2025, up about 8% on FY2024.
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