Category: Tax Representation
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Filed an Amended Return? Why the IRS Clock Moves Slower Than You Think
An amended return is a correction, not a conclusion. This article walks business owners through the slower IRS amendment timeline, a worked equipment purchase example, the refund claim deadline, and the follow through that keeps notices, cash flow, and interest from turning a fixed return into a new IRS problem.
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October 15 Superseding Return Deadline: Rewrite Your Return Before You Amend
Until October 15, an extended filer can replace a 2025 return completely with a superseding return. After that date, any fix becomes an amended return that the IRS reviews against the original. A worked equipment example shows how bonus depreciation and de minimis elections can disappear when a correction waits.
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Your Return Is Filed. The IRS Is Just Getting Started.
For business owners on extension, October 15 is more than a filing deadline. It is the last day to fully rewrite a return. For key choices like depreciation, it is also the last day to decide freely. After that, fixes become patches or permission requests. A review now keeps options open.
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Filed on Extension? Your Form 2210 Safe Harbor May Still Protect You
Filing on extension didn’t make your Form 2210 penalty worse. The penalty froze in April, and the safe harbor rules still apply. Learn the prior year trap, the reductions the IRS won’t apply for you, and the fourth quarter withholding move that can still protect your 2026 return.
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Form 9465 or the Online Payment Agreement: Choosing the Right Installment Request for an October Balance Due
An October balance due looks like a simple choice between the IRS Online Payment Agreement and Form 9465. Steve Perry, EA explains why the request is a resolution decision, how financial disclosure, collection statute timing, and penalty relief shape the outcome, and why professional review should come before any plan is set.
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Inside the IRS’s 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year End
Small business tax risk does not end when a return is filed. The IRS is relying more on automated matching, analytics, and collection notices, even as audits decline. This article explains how that system works before year end, where small businesses feel pressure, and why waiting narrows the available options.
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Missing a K-1 or 1099 on October 14: How to File a Complete Return Anyway
A missing K-1 or 1099 is not a reason to miss the extended deadline. This article explains how to reconstruct the amount, document the estimate, and file a complete return, how IRS matching and CP2000 notices work afterward, and how to correct and prevent the issue deliberately.
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Extension to File Is Not an Extension to Pay: Interest and Penalties Since April
An extension moved your filing deadline, not your payment deadline. Interest at seven percent compounded daily and the failure to pay penalty have accrued since April 16. Steve Perry, EA explains how the charges stack, how the notice sequence narrows your options, and what to do before October 15.
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October 15 Extension Deadline: What Filers Must Complete Before the 2025 Return Cutoff
October 15, 2026, closes the extension window for 2025 individual returns. Filing by that date preserves payment plan access and lower penalty exposure, while the IRS information matching cycle continues into 2027. Steve Perry, EA explains what to complete before the cutoff and how to protect remaining 2026 planning options.
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Fourth Quarter Bookkeeping Checklist: Fix These Mistakes Before They Trigger an Audit
Fourth quarter bookkeeping decisions determine whether your return can be supported later. Unreconciled accounts, misclassified expenses, and incomplete contractor records create the mismatches that generate IRS notices and expand examinations. This checklist explains how IRS information matching works and which corrections still remain available before December 31 closes the year.
