With the significant reduction in force at the IRS leading up to the 2026 filing season, the significant changes in the tax law the IRS must address in its forms and its guidance prior to the filing season, the challenges of revolving leadership at the IRS, loss of experienced personnel, and efforts to reprioritize its IT efforts, this filing season could be a disaster or the dedicated IRS employees managing the process could pull it off without a significant glitch.  This panel will discuss the many issues facing taxpayers, tax professionals and the IRS as we head into a filing season preceded by unprecedented challenges for the agency as it attempts to manage its most important task.