I got excited about the possibility that American employees would need to file new W-4 forms with their employers because of the changes in the new tax law that is coming into effect at . This would give them an opportunity to reduce or eliminate their federal income tax withholding and thereby to potentially join the ranks of the resisters.
But the IRS has since said that it will try to adjust its withholding tables so that for many employees, their previously-filed W-4 forms will do a good-enough job for now.
Add that task, however, to the long list of things the IRS will have to do to adjust to the new law. Congress has not given the agency any additional budget, but has put a lot of the burden of interpreting the law on it. People are already salivating over the opportunities to game the new law, and only an understaffed and demotivated IRS stands in their way.