IRS Practice & Procedure

TOPICS

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