Marc Gerson was quoted regarding the tax provisions set to expire at the end of 2012. The earliest these provisions could be extended is after the election, and thus the IRS will be inundated with customer service requests, Gerson said. "There are so many provisions that either expired last year or are expiring that taxpayers and the IRS together are wondering if in fact they will be extended in a lame duck session," he said. "A lot depends on the outcome of the election." The uncertainty of tax legislation, paired with the departure of IRS Commissioner Douglas Shulman in November, will only heighten the difficulties facing the IRS in 2013.