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e-News for Tax Professionals October 10, 2025

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Issue Number: 2025-41

Inside This Issue


* Use IRS Online Tools During the Lapse in Appropriations [ #First ]
* Reporting Data Breaches [ #Second ]
* Oct. 15 Deadline for Extension Filers is Around the Corner [ #Third ]
* Tax Inflation Adjustments for Tax Year 2026 [ #Fourth ]
* Recent IRS Enforcement Against Ghost Tax Preparers [ #Fifth ]
* Technical Guidance [ #Sixth ]
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*1.  Use IRS Online Tools During the Lapse in Appropriations*

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Due to the current lapse in appropriations, IRS operations are limited. However, the underlying tax law remains in effect, and tax professionals should continue to help clients meet their tax obligations as normal. Check IRS.gov for the latest information.

IRS.gov also includes numerous tools [ [link removed] ] which remain available, including online accounts [ [link removed] ]. Tax professionals can use their Tax Pro Account [ [link removed] ], while their clients can use online account for individuals [ [link removed] ] and Business Tax Account [ [link removed] ].

Tax professionals are encouraged to use the following useful resources to help themselves and their clients navigate online accounts:


* How to register for IRS online self-help tools [ [link removed] ]
* Publication 5533, Access Your IRS Individual Online Account [ [link removed] ]
* Publication 5533-A, Tax Professionals: Save Time with The Tax Pro Account [ [link removed] ]
* Publication 5533-B, Tax Professionals: How to Manage Authorizations Using Tax Pro Account [ [link removed] ]
* ID.me Help Center [ [link removed] ]

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*2.  Reporting Data Breaches*

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To report a tax professional data breach [ [link removed] ] during the federal government shutdown period, please email [email protected].

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*3.  Oct. 15 Deadline for Extension Filers is Around the Corner*

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Most tax professionals who requested an extension to file their clients’ 2024 tax returns must file by Wednesday, Oct. 15 [ [link removed] ], to avoid a penalty for filing late. Various deadlines were also postponed to Oct. 15 for taxpayers affected by wildfires in California [ [link removed] ]. The IRS encourages tax pros to opt for the fastest and safest option which is to e-file [ [link removed] ] and choose direct deposit [ [link removed] ] for tax refunds.

Clients who have an extension and are in – or affected by – a federally-declared disaster area [ [link removed] ] may be allowed more time to file.

Also, special deadline exceptions may apply for certain military service members [ [link removed] ] and eligible support personnel in combat zones. Several resources are available [ [link removed] ] for service members and their families who may be eligible for these exceptions.

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*4.  Tax Inflation Adjustments for Tax Year 2026*

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The tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes, are now available in Revenue Procedure 2025-32 [ [link removed] ].

Most of the tax year 2026 adjustments apply to tax returns filed in 2027. The tax items of greatest interest to most tax professionals and their clients include:


* The increased standard deduction (the One, Big, Beautiful Bill also raises the tax year 2025 standard deduction),
* The marginal rates,
* The alternative minimum tax exemption amounts,
* The estate tax credits,
* The Adoption Credit (which may now be refundable) and
* The employer-provided childcare tax credit.

Other notable items affected by indexing include:


* The Earned Income Tax Credit,
* The qualified transportation fringe benefit,
* Health flexible spending cafeteria plans,
* Medical savings accounts,
* The foreign earned income exclusion and
* The annual exclusion for gifts.

IRS.gov includes more details about the tax inflation adjustments [ [link removed] ] along with a list of items unaffected by indexing.

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*5.  Recent IRS Enforcement Against Ghost Tax Preparers*

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The IRS remains committed to protecting taxpayers by rigorously pursing and prosecuting unethical or fraudulent tax preparers. Recent enforcement actions highlight how the IRS is holding fraudulent tax preparers accountable and are a critical part of maintaining integrity and public trust in the tax system. IRS Criminal Investigation (IRS-CI) is the law enforcement arm of the IRS responsible for conducting financial crime investigations, including tax fraud. IRS-CI investigated the following schemes generating over $1 million in fraudulent tax refunds.

In August 2025, Kim Brown, who operated a “ghost” tax preparation business [ [link removed] ] in Augusta, GA, was sentenced to 22 months in federal prison and ordered to pay $541,912 in restitution for defrauding the IRS. Brown operated as a “ghost” preparer because she failed to identify herself as a paid preparer on the tax returns that she prepared and filed for her clients. As a “ghost” preparer, Brown fabricated income to qualify her clients for tax credits, claimed fake deductions to boost the size of the refund, and charged clients a fee based on a percentage of the tax refund.
“Not signing off on a tax return is just one of the signs someone is acting as a ghost preparer,” said Special Agent in Charge Demetrius Hardeman, IRS CI, Atlanta Field Office. “Today’s sentencing of Kim Brown is an example of IRS Criminal Investigation special agents working diligently to protect taxpayers from dishonest tax preparers and a notification to the public of just one scheme utilized by ghost tax preparers.”

On September 25, 2025, Allen Brown, who also operated a “ghost” tax preparation business in Augusta, was sentenced to 46 months in federal prison [ [link removed] ] and ordered to pay $1,003,631 in restitution for defrauding the IRS. Court documents state that in 2022 and 2023, Brown and several individuals operated a “ghost” tax preparation business by failing identify himself as a paid preparer on the federal income tax returns that he prepared and filed for his clients. As a “ghost” preparer, Brown fabricated income to qualify his clients for tax credits, claimed fake deductions to boost the size of the refund, and charged clients a fee based on a percentage of the tax refund. Brown and other “ghost” preparers who worked with him falsified 63 federal income tax returns for clients.
“Every year around tax season, ghost tax preparers like Allen Brown and other unscrupulous preparers open up shop to take advantage of unsuspecting taxpayers by convincing them into taking credits and benefits for which they don’t qualify,” said Hardeman. “IRS Criminal Investigation special agents are working to protect taxpayers from these unethical tax preparers by investigating and holding them accountable.”

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*6.  Technical Guidance*

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Tax pros who work with remittance transfer providers should be aware the Department of the Treasury and the Internal Revenue Service are providing deposit penalty relief for those who fail to deposit excise tax under the One, Big, Beautiful Bill Act [ [link removed] ].

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