As the public prepares to file their taxes this year, they are confronting more than deadlines and paperwork. No two tax seasons are the same, and many people have experienced the headaches caused by past IRS leadership shifting the rules midstream.

Under previous administrations, the agency has increasingly relied on evolving guidance, aggressive reinterpretations, and uneven enforcement, leaving taxpayers to navigate an unpredictable environment. Instead of a stable rulebook, taxpayers have faced moving goalposts and uncertainty. Consequently, tax compliance remains today a moving target rather than a clear standard.