Category: Tax Representation
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New IRS Office of Conservation Easements: What It Means for Aggressive Deductions
The IRS created an Office of Conservation Easements and ended its uniform settlement program on the same day, withdrawing acceptance deadlines. Specialists will now work these files. Steve Perry, EA explains how waiting erodes leverage, why basis and appraisal records decide outcomes, and what taxpayers should do before options close.
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Inside the IRS’s 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year-End
IRS staffing fell sharply in 2026, but automated matching, sequenced collection notices, and campaign driven selection carry more weight than ever. This flagship explains how CP2000 matching, new 1099 thresholds, the CP14 to LT11 ladder, partnership audit rules, and open ERC inventory shape small business exposure before year-end.
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IRC Section 6662 Penalties: Why Reasonable Cause Might Be Your Best Defense
The accuracy-related penalty under section 6662 is not automatic. The reasonable cause and good faith exception under section 6664(c) can remove it, but the taxpayer must prove it with evidence. This piece explains what the standard requires, why hiring a preparer alone does not satisfy it, and why documentation timing matters.
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Qualified Amended Returns Explained: A Legal Way to Get Ahead of an IRS Accuracy-Related Penalty
A qualified amended return can reduce or eliminate the accuracy-related penalty on an error discovered after filing, but only if filed before the IRS makes contact about the return. This piece explains the underpayment calculation, the events that close the window, and how the rule differs for fraudulent positions and disclosure-only filings.
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Doubt as to Liability: How an Offer in Compromise Can Erase a Tax Bill You Never Actually Owed
Not every offer in compromise is about affordability. A doubt as to liability offer, filed on Form 656-L, disputes whether an assessed tax is correct at all, with no financial disclosure or fee required. This piece explains how it differs from a standard offer, when it cannot be used, and how prior dispute opportunities affect…
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Missed the S Corp or Partnership Extension Deadline? Here’s What Happens Next
Missing the extended Form 1065 or Form 1120-S filing deadline triggers a per-owner monthly penalty and a CP162A notice. This piece explains why filing immediately matters, and why relief options differ: partnerships may qualify for Rev. Proc. 84-35 or a new automatic exemption, while S corporations generally must request relief directly.
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How to Calculate (and Not Underpay) Your Q3 Estimated Tax Installment
The Q3 estimated tax installment is not simply last year’s tax bill divided by four. This piece explains why uneven income can understate the standard calculation, why a later payment does not erase an earlier shortfall, and why adjusting withholding, not an estimated payment, can still correct an earlier quarter.
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100% Bonus Depreciation Is Back for Good: How to Use It Before Year-End
The One Big Beautiful Bill Act made 100 percent bonus depreciation permanent, but the deduction still depends on the placed-in-service date rather than the purchase date. This piece explains the acquisition-date and placed-in-service rules, contract timing risks, and the Form 4562 election businesses should confirm before the tax year closes.
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No Tax on Tips and Overtime: What the IRS’s New 2026 Payroll Rules Mean
The One Big Beautiful Bill Act’s tips and overtime deductions now depend on new 2026 Form W-2 reporting codes TP and TT, since the penalty relief that covered 2025 filings does not extend to 2026. This piece explains the new reporting mechanics and the payroll steps to confirm before year end.
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OBBBA One Year Later: What Changed for Small Business Owners in 2026
One year after the One Big Beautiful Bill Act, bonus depreciation, Section 179, and the qualified business income deduction have become permanent, while new 1099-K and 1099-NEC thresholds shift more recordkeeping onto small business owners. This article explains how IRS matching and planning windows continue year-round, not only at filing time.
