In this article, Katherine Chace summarizes the panel she moderated at the American Bar Association (ABA) Tax Section's 2026 Midyear Tax Meeting, sponsored by the Administrative Practice Committee, Court Practice & Procedure Committee, and the Standards of Tax Practice Committee, titled "IRS Audits in a Resource-Constrained Environment: Trends, Challenges, and Ethical Considerations for Practitioners." The article examines how IRS staffing shortages, leadership turnover, and budget reductions are affecting examinations and outlines practical, strategic, and ethical considerations for tax practitioners navigating audits in an under-resourced environment. Drawing on insights from experienced practitioners, Chace highlights key decision points, including statute extensions, interest-mitigating deposits, and the importance of clear client communication and ethical advocacy.