Larry Gibbs commented on the Internal Revenue Service's (IRS's) performance across 2015 with a view toward the upcoming filing season. "The theme that has run through the filing seasons increasingly over the last six or seven years, if I had to pick one word, that word would be 'uncertainty,'" Gibbs said. "The filing season is the one time of year when the IRS in effect touches, or tax matters touch, every single taxpayer in the United States, so it's an extraordinarily important time, and the uncertainty is the enemy of a good filing season."