The IRS is delaying tax refunds for more than 40 million low-income families this year as the agency steps up efforts to fight identity theft and fraud.

The IRS' overloaded phone system hung up on more than 8 million taxpayers this filing season as the agency cut millions of dollars from taxpayer services. For those who weren't disconnected, only 40% actually got through to a person.

IRS Commissioner John Koskinen says budget cuts just enacted by Congress could delay tax refunds next year.

The Internal Revenue Service wants to read taxpayers their rights. The agency publicized a "Bill of Rights" for taxpayers on Tuesday, including the right to quality service, the right to confidentiality and the right to a fair and just tax system.