The election is over. The clock is ticking to protect taxpayers from a politicized IRS

The voters have spoken, and a new Democratic majority is headed to Washington. No matter what side of the aisle you support, American families and job creators, the consequences could extend well beyond politics. Hard-won efforts to rein in the IRS are now at risk of being reversed, potentially opening the door to renewed political targeting, intrusive audits, and an agency with even greater power over taxpayers.January could mark a turning point for IRS accountability. But Congress doesn’t have to wait to find out what comes next. Lawmakers have a narrow window during the lame-duck session to protect the progress already made and put stronger safeguards in place before power changes hands.The warning signs are already there. From efforts to resurrect the IRS’s failed Direct File program to proposals that would give tax collectors unprecedented authority to scrutinize Americans’ wealth, the blueprint for expanding the agency’s reach is taking shape. Consider Direct File.In 2022, Congress gave the IRS $15 million to commission an independent study of whether a government-run tax filing system made sense. Congress never authorized building one, but the IRS used that funding to develop what became Direct File anyway.Direct File has been plagued by cost overruns, a lack of transparency, and poor customer service. As I wrote last fall, the IRS spent an average of $814 on each return filed through it in 2024, more than five times what most taxpayers pay for private options, and most users still had to prepare their state returns separately. It also put the agency on both sides of the same return. The office that helps you fill out the form is the one that audits it, assesses the penalties, and decides what you owe.With a new majority taking power in January, what was once a defeated bureaucratic experiment could quickly become a legislative priority. Congress should act now to ensure taxpayers aren’t forced to fight this battle all over again.And Direct File is only one front in a much larger fight over the IRS’s power.Proposals to tax wealth and unrealized gains are gaining traction at both the state and federal levels. Sen. Elizabeth Warren’s (D-MA) Ultra-Millionaire Tax Act would impose a 2% annual tax on household net worth above $50 million, rising to 3% above $1 billion. Sen. Bernie Sanders (I-VT) and Rep. Ro Khanna (D-CA) have proposed a 5% annual tax on billionaires, while Sen. Ron Wyden’s (D-OR) plan would tax unrealized gains, meaning the paper value of assets that taxpayers haven’t sold.In California, Proposition 40, which would impose a one-time tax on wealth above $1 billion, is trailing as votes continue to be counted.These proposals may be sold as taxes on the ultrawealthy, but the implications for IRS power should concern every American.Implementing federal wealth taxes would require the IRS to value privately held businesses, investments, and other assets, including assets that have never been sold. That means more reporting, more government scrutiny, more subjective valuations, and more opportunities for costly disputes between taxpayers and the IRS.Other countries have tried this, and most have since repealed those taxes after they failed to raise revenue and pushed capital and residents abroad.History suggests that thresholds that start high rarely stay there. The federal income tax itself began as a levy on a small share of top earners, and wealth taxes would likely follow the same arc. Once the IRS has the systems to track and value Americans’ assets every year, lowering the threshold becomes well within reach.The larger threat is a return to an IRS that operates with more power and fewer checks on how that power is used.After a year of agency cuts and reorganization, the incoming congressional majorities may seek to reverse course. But rebuilding the IRS bureaucracy without strengthening taxpayer protections would be a serious mistake. The agency’s history of politically motivated treatment of taxpayers is a warning about what happens when government power outpaces accountability.For American families and small business owners, the consequences aren’t theoretical. An IRS audit can mean months or years of uncertainty, expensive legal bills, and the burden of proving the government wrong. That is why our organization’s “Presumption of Rights Agenda” starts with a principle most Americans assume already exists: The government should have to prove its case. This vital change is one of many commonsense reforms in our agenda, like requiring the IRS to cover taxpayers’ legal and accounting costs when it loses.These are not partisan privileges. They are basic safeguards that every American deserves, regardless of who controls Congress or the White House.I FLED ISLAMISM IN IRAN. NOW, AMERICAN TAX DOLLARS ARE FUNDING IT IN MICHIGANDuring the lame duck, taxpayer protections can be a meaningful part of the conversation before the new Congress settles in, but true progress requires sustained bipartisan action. As the balance of power shifts, lawmakers in both chambers must repel any effort to expand the IRS’s reach, and the newly elected, many of whom won by promising to tackle affordability, should remember that an expanded IRS will only cost American families.The election is over, but the debate over what the IRS should and should not do is just beginning.Chuck Flint is president and CEO of the Alliance for IRS Accountability.