"Congress should override the IRS' disagreement with this key recommendation, and require a multi-year study on the main causes for taxpayer errors while filing," said Andrew Lautz, director of federal policy for the National Taxpayers Union, a free market group that advocates for lower, fairer taxes. "More importantly, Congress should carefully consider the results of such a study, and then even more carefully consider expanding the agency's authority to make corrections for certain common errors on a case-by-case basis—so long as taxpayers have reasonable courses to appeal or protest an IRS correction made on their behalf."

https://reason.com/2023/04/14/auditors-asked-the-irs-to-figure-out-why-so-many-taxpayers-make-mistakes-the-irs-said-no/