Today, IRS Commissioner Koskinen testified before the Senate Homeland Security and Governmental Affairs Committee regarding the implementation of the Affordable Care Act (ACA) and the IRS efforts to prepare for the 2015 filing season.  Commissioner Koskinen also addressed likely challenges in the 2016 filing season, stating that he is “concerned about the possibility that Congress may not act on the extenders until very late in 2015.  The IRS will need to adjust its forms and systems for any tax provisions that Congress decides to extend, so I hope that any extender package will be passed as soon as possible, to give the IRS and taxpayers maximum lead time to prepare for these changes.”