The bill would empower survivors of domestic abuse or spousal abandonment to file taxes without contacting their abuser.
Tax
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.
Dealing with natural disasters: IRS relief efforts leave some wanting
How can the IRS best assist victims of natural disasters? The AICPA asked victims how long they had to wait for assistance and asked CPAs the best courses of action.
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.
Tax provisions in the One Big Beautiful Bill Act
The bill extends portions of the Tax Cuts and Jobs Act, provides deductions to eliminate income taxes on certain tips and overtime pay, and addresses other tax priorities of the Trump administration.
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.
Deductibility of theft losses for victims of certain scams
In the case of an individual, theft losses stemming from scams through fraud and deceit are disallowed for tax years 2018 through 2025 unless the transaction was entered into for profit.
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.
Line items
IRS can make it easier to leave assets to younger generations, AICPA says … Pandemic-era ERC started with good intentions, ending with frustration … AICPA recommends prop. regs. changes for some retirement savings plans … Bills dealing with tax administration, disaster victims pass House
Modernizing your tax workflow
Jorge Olavarrieta. vice president and general manager, ProTax Group, Intuit, discusses how technology can help high-volume tax firms with their biggest operational challenges.
Senate budget bill would preserve PTET SALT deduction
An AICPA statement after the bill was issued by the Senate Budget Committee lauded lawmakers for “diligent work to reject new tax increases” on passthrough business including CPA firms.
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.
AICPA proposes changes to Senate bill that would help most US businesses
Passthrough entities would lose ground compared with corporations under tax language in the Senate Finance Committee bill, the AICPA said in a letter to legislative finance leaders.
Features
FROM THIS MONTH'S ISSUE
Tax Court allows cattle ranch deductions
The Tax Court held that a Texas rancher operated with a profit motive, despite “troublingly large” losses more than 77 times his gross receipts from farming and ranching. Learn more in this Tax Matters article.
