Identify the key legislative acts and proposals discussed, including the Employment Reporting Improvement Act, Fair Tax Act, and Taxpayer Assistance and Service Act.

Recognize the major components of the IRS’s 2025 strategic plan—such as Direct File expansion and enhanced audit focus—and their impact on practitioners.

Recall the roles and findings of independent oversight bodies (National Taxpayer Advocate, GAO, TIGTA) in evaluating IRS performance.

Estimate the potential tax-increase scenarios and relief options stemming from the TCJA expiration and emerging legislative initiatives.