IRS Practice & Procedure

TOPICS

February 27, 2026

IRS should open Trump accounts for eligible children automatically, AICPA says

In a letter to the IRS and Treasury, the AICPA said enrolling children by default “would promote equitable access, reduce procedural barriers, and strengthen the intended reach of the program.”

February 26, 2026

GAO says tax pros helped shape IRS response to ERC issues

The report to Congress also recommends four ways for the IRS to close the chapter on the pandemic-era credit.

February 23, 2026

Anticipated applicability date for future final RMD regs. announced

The IRS said it anticipates that the future final regulations on RMDs under Sec. 401(a)(9) will apply for the distribution calendar year that begins no earlier than six months after those regulations’ appearance in the Federal Register.

February 20, 2026

AICPA seeks guidance on Sec. 174A(c) capitalization and amortization of R&E

Requested guidance can be provided through modifications to Rev. Proc. 2025-28 and/or other published guidance.

February 19, 2026

Average tax refund rises 11%; total filings decline

The average individual tax refund is up nearly 11% in the first 10 business days of the 2026 filing season, rising to $2,290 from $2,065 last year.

February 9, 2026

IRS broadens Tax Pro Account for accounting firms and others

The update allows firms that serve larger numbers of taxpayers to manage centralized authorization file access, view client information, and streamline authorizations online.

February 9, 2026

AICPA urges Treasury, IRS to simplify Sec. 951 documentation rules

The AICPA told Treasury that Notice 2025 75’s “determine and document” requirement is “ambiguous and potentially onerous” and urges replacing it with a simple safe harbor or eliminating it.

February 2, 2026

IRS will stay fully staffed for first 5 days of shutdown

Treasury posted a lapsed appropriations contingency plan late last week that calls for the IRS to be fully staffed through Friday during the partial government shutdown.

January 31, 2026

Murrin and Zuch provide insight into the limits of taxpayers’ rights

Taxpayers, such as those in Zuch and Murrin, can face unique circumstances where the law overrides their intentions.

January 31, 2026

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

A notice limits methods of meeting a key deadline for project eligibility for two clean energy credits, which recent legislation terminated after 2027.

January 31, 2026

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

The ruling hinges on the corporation and trust being treated as a single entity and meeting other requirements under Regs. Sec. 1.170A-9(f)(11).

January 31, 2026

White House makes recommendations on digital asset transactions

A presidential working group’s report advocates the United States implement the OECD’s Crypto-Asset Reporting Framework, an international reporting regime, as well as guidance by the IRS and Treasury.

January 31, 2026

Representing taxpayers with IRS identity protection and theft victim assistance

Tax-related identity theft remains widespread and a potentially serious problem for victims, for whom authorized representatives can provide vital help.

January 31, 2026

IRS met written-supervisory-approval requirement for penalty

Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

January 31, 2026

Effects of the OBBBA on higher education

Amid new limitations, strategies remain for optimizing tax-efficient support for colleges and universities.

January 28, 2026

New law, IRS workforce cuts raise red flags for tax season, reports say

Separate reports from two federal oversight bodies warn that the IRS may struggle to maintain service levels between now and April 15, possibly causing delays in tax refunds and in getting answers by phone.

January 27, 2026

SECURE 2.0 amendment deadline extended for IRAs, other retirement plans

The IRS extended the deadline for SECURE 2.0 related amendments to IRAs, SEPs, and SIMPLE IRAs to Dec. 31, 2027, saying that additional time is needed to complete model language.

January 23, 2026

IRS releases FAQs on qualified overtime pay deduction under H.R. 1

An IRS fact sheet explains when overtime compensation qualifies for the H.R. 1 deduction and how Fair Labor Standards Act rules apply, including for federal employees.

January 16, 2026

IRS Advisory Council report defends workers, criticizes budget and staff cuts

In its annual report, IRSAC said the IRS has been through “an extraordinarily difficult year” with budget and staff cuts while preparing for numerous tax law changes. The report also noted tax practitioners’ prolonged wait times when contacting the IRS.

January 16, 2026

AICPA tax policy and advocacy successes: 2025 highlights

The AICPA’s Tax Division volunteer committees and technical resource panels can point to many positive results last year from its advocacy to Treasury, the IRS, and Congress for law changes and administrative guidance.