Clarity Tax Relief analyzed the 2025 IRS Data Book, which shows increases in delinquent-return investigations, federal tax liens and levies, alongside changes in installment agreements and offer in compromise acceptances.
Santa Ana, California, United States, 5th Nov 2026 – Clarity Tax Relief announced the publication of a new analysis of the 2025 IRS Data Book. The analysis examines changes in delinquent-return investigations, federal tax liens, levies, installment agreements and offers in compromise in fiscal year 2025 compared with fiscal year 2024. All figures come from Table 4-1 of the IRS Data Book, the agency’s annual statistical report.
The largest change Clarity Tax Relief’s analysis found is in delinquent-return work. The IRS opened 2,501,667 new taxpayer delinquency investigations in fiscal year 2025, up from 639,143 in fiscal year 2024, an increase of nearly four times.
“The investigation figure stood out the moment we compared the two years,” said Angeline Balsitis, an IRS Enrolled Agent at Clarity Tax Relief. “We published the full table so anyone can check the numbers against the IRS source.”
Delinquent Return and Account Statistics, Fiscal Year 2025
- Delinquency investigations: 2,501,667 opened, compared with 639,143 the year before.
- Delinquent accounts: 13,112,485 taxpayer delinquent accounts in inventory at year end, with a combined balance of about $211.5 billion in assessed tax, penalties and interest.
Federal Tax Lien and Levy Statistics, Fiscal Year 2025
- Federal tax liens: 214,099 notices of federal tax lien filed, compared with 196,996, an increase of about 9 percent.
- Levies: 339,137 notices of levy issued to third parties, compared with 313,792, an increase of about 8 percent.
According to Clarity Tax Relief’s analysis, lien filings and levies both rose for the year while new installment agreements declined.
IRS Installment Agreement Statistics, Fiscal Year 2025
- New agreements: 3,160,047 installment agreements established, compared with 3,403,214 in fiscal year 2024.
- Agreements in place: 4,870,810 at year end, up from 4,642,420.
The full breakdown is published in Clarity Tax Relief’s IRS installment agreement statistics report.
Offer in Compromise Acceptance Rate, Fiscal Year 2025
- Offers received: 38,797, compared with 33,591.
- Offers accepted: 5,464, compared with 7,199.
Clarity Tax Relief’s analysis found the offer in compromise acceptance rate fell to about 14 percent in fiscal year 2025, from about 21 percent the year before. The firm’s offer in compromise acceptance rate page tracks the figure over time.
“The offer in compromise figures show fewer acceptances on more submissions than the year before,” Balsitis said.
Methodology
The analysis compares the fiscal year 2025 and fiscal year 2024 columns of Table 4-1, Delinquent Collection Activities, in IRS Publication 55-B, the IRS Data Book. Percentages are calculated by Clarity Tax Relief from the published counts and are rounded. The IRS Data Book reports program activity in aggregate. The figures describe how often the IRS took each action during the fiscal year and do not indicate the outcome of any individual case.
Clarity Tax Relief plans to update the analysis when the IRS publishes its fiscal year 2026 Data Book.
About Clarity Tax Relief
Clarity Tax Relief is a tax resolution firm based in Santa Ana, California, founded in 2018 by Melissa Ly. The firm works with individuals and small business owners on IRS and state tax matters, including back taxes, unfiled returns, wage garnishments, bank levies, tax liens, payment plans and offers in compromise. Clarity Tax Relief is a BBB Accredited Business with an A+ rating.
Media contact: admin@claritytaxrelief.com, (888) 825-7779
Media Contact
Organization: Clarity Tax Relief
Contact Person: Melissa Ly
Website: https://claritytaxrelief.com
Email:
admin@claritytaxrelief.com
City: Santa Ana
State: California
Country: United States
Release id: 50453
View source version on King Newswire:
Clarity Tax Relief Publishes Analysis of the 2025 IRS Data Book Collection Figures
Disclaimer: The views, suggestions, and opinions expressed here are the sole responsibility of the experts. No Economy Prime journalist was involved in the writing and production of this article.