The Commonwealth Ombudsman Annual Repor 2010–11 (PDF) has noted that the Ombudsman received 2589 approaches and complaints in 2010–11 in relation to the ATO, an increase of 43 per cent from theprevious year. During 2010–11, complaints concerning lodgment and processing were the most common (39 per cent), followed by taxpayer information (12 per cent), then debt collection (11 per cent), audit (10 per cent), and superannuation (9 per cent).