Taxpayers who have been the victims of identity theft have experienced significant delays when requesting refunds from the Internal Revenue Service (IRS), according to a Wednesday report to Congress from the National Taxpayer Advocate on the most serious problems that taxpayers faced last year. These delays hurt low-income taxpayers the most.The report, published annually, highlights significant delays in processing Employee Retention Credit claims and resolving identity theft cases. The IRS took an average time of 22 monthsalmost two yearsto issue refunds to taxpayers affected by identity theft.Tax-related identity theft is a crime where a fraudster will steal a taxpayers identifying information, such as a social security number, and use it to file fraudulent tax returns to enrich themselves with fraudulent refunds. It could happen to anyone.Unconscionable delaysHundreds of thousands of taxpayers are victims of tax-related identity theft each year, often through no fault of their own, Erin Collins, the national taxpayer advocate, wrote.These victims are still experiencing unconscionable delays waiting for the IRS to process their returns and pay their refunds with no immediate resolution in sight, Collins wrote.Often, taxpayers are not even aware that they are a victim of identity theft until they attempt to file their tax returns. The IRS system rejects their filing because their social security number has already been used.Frustration and financial burdenLow-income taxpayers made up two-thirds of all identity theft victims last year. Of those, 62% reported experiencing financial burden as a result of the crime. Refund delays can exacerbate existing hardships or cause new ones; many low-income taxpayers rely on these refunds to afford basic living expenses. They are at the mercy of the time it takes for the IRS to solve the issue, Collins wrote.Recent trends in identity theft show that the most vulnerable populations to identity theft are the elderly, disabled people, and students.Collins published 69 legislative recommendations to improve the taxpayer experience, mainly centered around fixing these impactful delays. She asks that Congress requires the IRS to process refund claims within a year and impose consequences if the IRS fails to do so. She also recommends expanding the U.S. Tax Courts jurisdiction to hear refund cases in order to decrease the time it takes taxpayers to get their money back.