Long said Friday on X that he’s leaving the IRS and instead will be nominated to be ambassador to Iceland.
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TOPICS / TAX
IRS practice & procedure
No 2025 information return or withholding table changes under OBBBA
The IRS announced Thursday that it is delaying changes to certain information returns, withholding tables, and reporting and withholding procedures until tax year 2026 “to avoid disruptions.”
AICPA presses IRS for guidance on domestic research costs in OBBBA
In its letter, the AICPA said small businesses that have not filed returns for the 2024 filing period face uncertainty about how to treat domestic research and experimental expenditures.
Date to start filing season not set despite IRS commissioner’s comment
Commissioner Billy Long said last week that the next filing season would start around Presidents Day, but the IRS said Tuesday that it has not set a date.
IRS includes several AICPA recommendations in corporate AMT interim guidance
In a notice issued Tuesday, the IRS said it intends to partially withdraw proposed regulations and issue revised proposed regulations.
Tax Court denies constitutional challenge to IRS Appeals officers’ and supervisors’ appointments
The Tax Court follows its prior holding on the application of the Appointments Clause to the staff of the IRS Independent Office of Appeals, finding that the prior holding was not altered by amendments under the Taxpayer First Act and intervening judicial decisions.
New commissioner confident IRS can implement OBBBA’s tax provisions
Commissioner Billy Long explained his management philosophy at the 2025 Tax Summit of the National Association of Enrolled Agents, where he said IRS employees will be able to implement the OBBBA’s tax provisions.
IRS staff cuts could put burden on practitioners to explain OBBBA
A retired IRS communications executive told the AICPA’s Town Hall that employees will be challenged to explain tax changes in the massive law.
IRS advises of Tuesday deadline to maintain Business Tax Account access
The IRS warned that those who do not revalidate accounts by Tuesday will need to request access to the account again, either as a designated official or other user type.
Congress passes act allowing tax relief when a state declares disaster
A bill supported by the AICPA is “a major win for taxpayers and tax practitioners,” according to a statement by President and CEO Mark Koziel. The bill, which now heads to President Donald Trump for his signature, is intended to speed up the granting of tax deadline extensions after a disaster.
AICPA: Guidance needed on catch-up contributions under Roth mandate
In a letter to Treasury and the IRS, the AICPA requested guidance on language in proposed regulations issued in January.
It’s no joke: Being nice is among this attorney’s top ways to deal with the IRS
Being nice is one of tax controversy attorney Melissa Wiley’s ways of getting answers from the IRS, which also includes knowing the Internal Revenue Manual and using self-service tools.
AICPA recommends changes to mandate ending federal disbursements by paper check
An executive order issued in March requires the Treasury secretary to cease issuing paper checks for all federal disbursements and requires all payments made by the federal government to be electronically processed.
AICPA tax priorities and wins in the budget bill now with the House
An AICPA tax leader updates listeners on tax-related points in the Senate-approved budget bill and addresses a recent report to Congress about the potential for IRS service levels to decline. Listen to the podcast episode or read the Q&A.
IRS withdraws proposed regs. governing built-in losses and gains
The IRS said Tuesday that it expects to issue a revised notice of proposed rulemaking after it studies the issues addressed in the 2019 proposed regulations.
E-filed Tax Court petition’s completed signature block is valid
The court denies the IRS’s motion to dismiss the taxpayers’ petition as not properly signed.
Tax Court denies limited-partner exception to self-employment tax
The court again applies a functional-analysis test, as it had in Renkemeyer and Soroban.
IRS staffing, budget cuts threaten 2026 filing season, taxpayer advocate says
After a successful 2025 tax filing season, the loss of over 25% of staff and a 37% drop in funding leave the status of the 2026 season in doubt, the national taxpayer advocate’s midyear report said.
Lessons from a CPA whose firm delivered a ‘textbook response’ to data breach
The owner of a CPA firm in Texas told attendees at an AICPA & CIMA ENGAGE 25 session on data security that the breach was one of the hardest things she had experienced in her career, yet she came out of it with clients still viewing her positively.
AICPA makes Priority Guidance Plan recommendations to IRS
In addition to its 183 recommendations for the IRS plan, the AICPA encouraged the agency to continue to pursue tax simplification.
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