IRS practice & procedure

TOPICS / TAX

September 19, 2025

AICPA urges IRS to modernize estate and trust tax forms

In a letter to the IRS, the AICPA said the changes align with an executive order mandating that all federal tax payments and refunds be processed electronically.

September 18, 2025

‘We’re still the thinkers’ — a reminder for tax pros in the AI era

Tax expert Annette Nellen highlights several tax provisions in the new budget law and why that law will be the main topic of conversation at the AICPA & CIMA National Tax Conference in November. Listen to the podcast episode or read the Q&A.

September 15, 2025

IRS finalizes regulations for Roth catch-up contributions under SECURE 2.0

The final regulations are similar to the proposed regulations issued in January, with some changes that the IRS said were made in response to comments.

September 9, 2025

IRS warns taxpayers: Social media advice can lead to costly penalties

Misleading posts about credits like the fuel tax credit are landing taxpayers in trouble — with fines up to $5,000 for frivolous returns.

September 4, 2025

Treasury posts preliminary list of jobs eligible for no tax on tips

The list has a variety of occupations that customarily receive tips, including bartenders, dancers, and digital creators.

September 1, 2025

Taxpayer’s circumstances do not warrant equitable tolling

The Tax Court held that the taxpayer did not show that he pursued his rights diligently or was prevented by extraordinary circumstances from filing his petition timely.

September 1, 2025

When does debt become worthless?

The Ninth Circuit, affirming the Tax Court, recently held that to deduct a nonbusiness bad debt, the debt must be “wholly worthless,” and if the debtor reports cancellation-of-debt (COD) income, the discharged debt is not thereby presumed to be worthless to the creditor. Facts: From 2007 to 2010, Michael R.

September 1, 2025

Tax Court denies $23 million façade easement deduction

The Tax Court denied a limited liability company’s (LLC’s) claimed charitable conservation contribution deduction under Sec. 170(h) for its donation of a façade easement because the LLC failed to establish that the building was a “certified historic structure” under Sec. 170(h)(4)(C). The court also rejected the LLC’s argument that the

August 28, 2025

Draft 2026 Form W-2 includes boxes and codes for tips and overtime

The IRS said previously that it will not release a new form for 2025, even though the temporary H.R. 1 provisions are effective this year, but it will provide transition relief.

August 25, 2025

IRS seeks to fill ‘critical vacancies’ as workforce declines 25%

The IRS has asked some employees who accepted deferred resignation offers if they want to stay on the job.

August 22, 2025

Will budget, staff cuts impede IRS modernization? Former commissioner weighs in

Former IRS Commissioner Danny Werfel says the cuts, combined with the need to reengineer systems for the OBBBA, will make it difficult for the IRS to succeed at improving technology.

August 20, 2025

IRS should be more transparent when communicating phone service metrics, report says

The report by the Treasury Inspector General for Tax Administration called on the IRS to include more phone lines and to cover the entire fiscal year when reporting on its level of service and wait times.

August 18, 2025

Prop. regs. would modify reporting obligations for Form 8308, Part IV

The IRS issued proposed regulations that would modify partnerships’ reporting obligations for Part IV of Form 8308 with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.

August 12, 2025

IRS clarifies that Appeals case memos should be shared with taxpayers upon request

National Taxpayer Advocate Erin Collins wrote Tuesday in her blog that the IRS reminder of the language in the Internal Revenue Manual is a “meaningful step toward transparency.”

August 11, 2025

Billy Long out as IRS commissioner after less than two months

Long said Friday on X that he’s leaving the IRS and instead will be nominated to be ambassador to Iceland.

August 8, 2025

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.”

August 5, 2025

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.

August 5, 2025

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.

August 4, 2025

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.

August 1, 2025

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.