>> reporter: john costkin told lawmakers about half of the anticipated 100 million calls for help won't get through. congress has cut the irs budget by more than a billion dollars over the last three years, while adding new enforcement mandates including the affordable care act. >> it clearly is going to be a difficult filing season and the service is going to be if not miserable, abysmal. whatever it is, it will be the level of service none of us believe taxpayers derf. >> reporter: the irs commissioner said the budget cuts mean delays processing paper returns this taxpayer season and a setback in efforts by the u.s. to curb tax fraud triggered by identity theft. for "nightly business report," i'm hampton pearson in washington. >> and joining us now to talk more about the 2015 tax season is david prokuschek. we heard it's a strong season so far. >> the irs opened early this year up 20% year over year. the other thing that's good is refunds are up. hard working americans look to get the refund up 10% or so. so off to a really good start. >> what is the biggest difference this year and h