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e-News for Tax Professionals



July 17, 2026




Issue Number:  2026-28

Inside This Issue

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IRS simplifies penalty relief by introducing automatic process [ #First ]


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Enjoy great presentations and a great city at the IRS Nationwide Tax Forum in New Orleans [ #Second ]


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Tax professionals can apply for IRS appeals officer jobs [ #Third ]


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IRS announces tax relief for taxpayers impacted by severe weather in Michigan, Louisiana, Wisconsin, and Mississippi [ #Fourth ]


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Did you know? How to become an authorized e-file provider [ #Fifth ]


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Technical guidance [ #Sixth ]

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*1.  IRS simplifies penalty relief by introducing automatic process*

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A new automatic process provides penalty relief [ [link removed] ] for clients with a history of filing and paying on time reduces the need for tax professionals to request penalty abatement.

The new Automatic Exemption from Penalty (AEP) will replace the long-standing First Time Abate administrative relief. AEP is a systemic administrative relief program expected to begin this summer. AEP applies to eligible original returns beginning with tax year 2025 and 2026 quarterly returns, as well as future tax periods. Clients qualify if they have a history of timely filing the return and paying any tax due in the three prior years (or 12 consecutive quarters for quarterly returns). When taxpayers qualify, penalties are not assessed during processing for:


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Failure to file;


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Failure to pay; or


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Failure to deposit.

Tax professionals and their clients do not need to take action to receive this relief. If a client is eligible, the IRS will apply AEP and issue a notice confirming that the relief was granted.

Clients who do not qualify for AEP may still request penalty relief based on reasonable cause. The IRS will review those requests and notify taxpayers of the outcome.

While AEP prevents the assessment of certain penalties, clients must still pay any tax and interest due, as well as any penalties not eligible for relief.

The recent IRS news release [ [link removed] ] explains that not all returns are eligible for AEP and provides details on the phaseout of First Time Abate.

A race track finish line. Text: ‘A good track record of filing and paying on time could make you eligible for automatic tax penalty relief.’ IRS logo.

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*2.  Enjoy great presentations and a great city at the IRS Nationwide Tax Forum in New Orleans*

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Tax professionals attending the IRS Nationwide Tax Forum [ [link removed] ] at the Hyatt Regency New Orleans will receive all the benefits of attending the Forum along with the opportunity to experience the unique city of New Orleans. The New Orleans Tax Forum [ [link removed] ] webpage includes a video showing some of what the Big Easy has to offer, along with the link to register for a hotel room. Registration is selling out quickly, so tax professionals should register [ [link removed] ] now.

Another recent video is an IRS YouTube Short [ [link removed] ] with highlights from the IRS Nationwide Tax Forum in Chicago:

A map of the US with buzzing bees. Text: [ [link removed] ]

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*3.  Tax professionals can apply for IRS appeals officer jobs*

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The IRS Independent Office of Appeals [ [link removed] ] is hiring additional appeals officers. Qualified candidates will fill positions in locations nationwide at the GS 14 grade level, with minimum pay starting at $125,776. The IRS offers a highly competitive pay and benefits package – it’s a great place for a professional career in civil service.

Appeals officers help resolve disputes in which taxpayers have appealed IRS determinations or have filed petitions with the U.S. Tax Court. They apply extensive experience to resolve the most complex federal tax controversies without going to court. This position involves researching tax law and applying the law to complicated facts and policy questions. Appeals officers maintain professionalism and impartiality while working to resolve tax matters between taxpayers and the IRS based on the facts, the law, and the hazards of litigation.

Tax professionals and others can share and consider applying for this career opportunity: Appeals Officer GS-14 [ [link removed] ]

This announcement will remain open until July 22, so potential applicants should act soon.

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*4.  IRS announces tax relief for taxpayers impacted by severe weather in Michigan, Louisiana, Wisconsin, and Mississippi*

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The IRS announced tax relief for individuals and businesses in:


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The State of Michigan affected by severe storms, tornadoes, and flooding that began on April 10, 2026 [ [link removed] ]. Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Alcona, Allegan, Alpena, Antrim, Barry, Benzie, Charlevoix, Cheboygan, Crawford, Eaton, Emmet, Grand Traverse, Gratiot, Iosco, Iron, Kalamazoo, Kalkaska, Lake, Manistee, Marquette, Mecosta, Menominee, Missaukee, Montcalm, Montmorency, Muskegon, Newaygo, Oceana, Ogemaw, Osceola, Oscoda, Presque Isle, Roscommon, Saginaw, Tuscola, Washtenaw, and Wexford counties qualify for tax relief.


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The State of Louisiana affected by Tropical Storm Arthur that began on June 17, 2026 [ [link removed] ]. Following the disaster declaration issued by FEMA, individuals and households that reside or have a business in Avoyelles, St. Landry, St. Tammany and Terrebonne parishes qualify for tax relief.


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The State of Wisconsin affected by severe storms, tornadoes, and flooding that began on April 13, 2026 [ [link removed] ]. Following the disaster declaration issued by FEMA, individuals and households that reside in Bayfield, Brown, Buffalo, Iowa, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, Manitowoc, Marathon, Milwaukee, Outagamie, Racine, Rock, Sauk, Vernon, Washington, Waukesha, Waupaca, and Winnebago counties, as well as the Oneida Indian Reservation qualify for tax relief.


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The State of Mississippi affected by severe storms, straight-line winds, tornadoes, and flooding that began on May 6, 2026 [ [link removed] ]. Following the disaster declaration issued by FEMA, individuals and households that reside or have a business in Franklin, Lamar, Lawrence, Lincoln, and Wilkinson counties qualify for tax relief.

These taxpayers now have until Nov. 2, 2026, to file various federal individual and business tax returns and make tax payments. Tax professionals located in these areas, or with clients in these areas, should take note.

Image of a light house on Lake Michigan. Text:

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*5.  Did you know? How to become an authorized e-file provider*

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Tax professionals who are authorized e-file providers [ [link removed] ] can file their clients' federal tax returns electronically. E-filing is the most secure and accurate way to file returns, and it saves time.

IRS.gov includes complete instructions for completing and submitting an authorized e-file provider application [ [link removed] ] online with IRS.gov. If the applicant isn't already certified or licensed, they should note that they must schedule an appointment with the IRS-authorized vendor for fingerprinting.

It can take up to 45 days from the date of submission for the IRS to approve an application. Once an application is approved, the IRS mails an acceptance letter with the preparer's electronic filing identification number [ [link removed] ].

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*6.  Technical guidance*

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The Department of the Treasury and the IRS recently issued:


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Final regulations naming certain charitable remainder annuity trust transactions as listed transactions;


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The update for Weighted Average Interest Rates, Yield Curves, and Segment Rates; and


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August 2026 Applicable Federal Rates

*Final regulations naming certain charitable remainder annuity trust transactions as listed transactions*

The final regulations [ [link removed] ] identifying certain arrangements purporting to be Charitable Remainder Annuity Trusts as listed transactions. Tax professionals should be aware that material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and are subject to penalties for failure to disclose.

See the recent IRS news release [ [link removed] ] for additional information, including characteristics of abusive transactions of this type.

*Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates*

Notice 2026-44 [ [link removed] ] sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2026 used under Section 417(e)(3)(D), the 24-month average segment rates applicable for July 2026, and the 30-year Treasury rates, as reflected by the application of Section 430(h)(2)(C)(iv).

*August 2026 Applicable Federal Rates*

Revenue Ruling 2026-13 [ [link removed] ] provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by Section 1274.

The rates are published monthly for purposes of Sections 42, 382, 412, 642, 1288, 1274, 7520, 7872, and various other sections of the Internal Revenue Code.

*Note:* Notice 2026-44 and Revenue Ruling 2026-13 will be in Internal Revenue Bulletin 2026-32, dated Aug. 3, 2026.

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