IRS notice and letter waves with what each means and the response deadline, audit rate and focus area releases, phone wait times, online account and identity verification changes, refund delay causes and status by filing type, penalty relief and first-time abatement programs, installment agreement and offer in compromise rule changes, Taxpayer Advocate reports and case acceptance, IRS office closures and in-person appointment changes, state revenue department notice waves and scam letters that mimic the IRS, with the notice number, program or state first and the deadline in the title.