e-News for Tax Professionals 2025-26

Billy Long was sworn in as the 51st Commissioner of the Internal Revenue Service on June 16. In a message to all employees, Long said he plans to develop a more taxpayer-friendly agency by transforming the culture at the IRS during his tenure. “I’m big on culture, and I’m anxious to develop one that makes your lives and the taxpayers’ lives better,” Long wrote.

Long's term will run through Nov. 12, 2027.

2. IRS Nationwide Tax Forum: First Tax Forum kicks off next week in Chicago

The IRS Nationwide Tax Forum begins its five-city summer program in sold-out Chicago on July 1-3. Tax pros can still secure a spot at any of the remaining locations:

New Orleans: Aug. 5-7
Orlando: Aug. 26-28
Baltimore: Sept. 9-11
San Diego: Sept. 16-18

The IRS Nationwide Tax Forum provides continuing education credit for enrolled agents, certified public accountants, Annual Filing Season Program participants and California Tax Education Council participants. Attendees can earn up to 18 credits this year, see the latest industry offerings in the Expo Hall, make an appointment at the Digital Account Services Room, network with fellow tax professionals, and more.

To register, visit IRS Nationwide Tax Forum.

3. Electronic Tax Administration Advisory Committee 2025 Annual Report includes recommendations to Congress and IRS

The IRS Electronic Tax Administration Advisory Committee (ETAAC) released its 2025 annual report with 14 recommendations – four to Congress and 10 to the IRS. The committee recommended the IRS update tax return forms to enhance security and combat fraud and identity theft, review and update the current list of Modernized e-File reject codes and explanations, promote greater information sharing between the IRS, states and industry partners, and build on current IRS efforts to transition taxpayers to digital interactions.

The recommendations to Congress included a request to consider tax simplification when implementing tax policy goals, authority for the IRS to regulate non-credentialed tax return preparers, predictable funding of the IRS for efficient and effective taxpayer service, and prioritization of continued technology modernization enhancements. For more information, visit Electronic Tax Administration Advisory Committee (ETAAC).

4. National Taxpayer Advocate Issues Fiscal Year 2026 Objectives Report to Congress

National Taxpayer Advocate Erin M. Collins released her Fiscal Year 2026 Objectives Report to Congress on June 25. The report credits the IRS with conducting the most successful filing season in years and highlights improvements to the business account features of IRS online accounts. It also identifies backlogs in processing identity theft cases, as well as difficulties with telephone service as continuing problems.

The report also identifies key objectives the Taxpayer Advocate Service will pursue during the upcoming fiscal year, including advocating for the processing completion of Employee Retention Credit claims, strengthening IRS oversight of unethical tax return preparers, and expediting the resolution of Centralized Authorization File number suspensions to protect tax professionals and taxpayers.

Visit the Taxpayer Advocate Service for more information.

5. IRS Forms 709 and 709-NA now electronic

Individuals may now electronically file Forms 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States. Specific exclusion amounts for the current year and instructions can be found on IRS.gov.

Visit the Form 709 information page for more information on electronically filing Form 709.

6. Tax relief for Missouri disaster victims

The IRS announced tax relief for individuals and businesses in parts of Missouri affected by severe storms, straight-line winds, tornadoes, and flooding that began on May 16. These taxpayers now have until Nov. 3, to file various federal individual and business tax returns and make tax payments.

7. News from the Justice Department’s Tax Division

A New Jersey CPA pleaded guilty to conspiring to defraud the United States by promoting fraudulent tax shelters to his high-income clients. According to court documents and statements made in court, between 2018 and 2019, Ofer Gabbay conspired with others, including Jack Fisher, James Sinnott and their assistant Kate Joy to promote fraudulent syndicated conservation easement tax shelters to their clients. These tax shelters facilitated high-income taxpayers in claiming unwarranted and inflated charitable contribution tax deductions for the donation of a conservation easement over land. To carry out the scheme, Gabbay and others instructed clients to provide backdated checks, agreements and other documents to support the unwarranted tax deductions. Gabbay then prepared false tax returns for his participating clients. Fisher and Sinnott were sentenced to 25 and 23 years in prison, respectively, for their roles in the scheme. Joy remains a fugitive. Gabbay faces a maximum penalty of five years in prison and a period of supervised release, restitution and monetary penalties.

8. Technical Guidance

Notice 2025-31 publishes information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-29 for purposes of qualifying for energy community bonus credit amounts or rates under sections 45, 45Y, 48, and 48E of the Internal Revenue Code.

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