IRS 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year End

Steve Perry

Published on: 06/10/2026

The IRS is shifting small business enforcement toward automated matching, analytics, and collection notices. Learn what to expect before year end and why waiting narrows options.

IRS enforcement 2026IRS enforcement small businessIRS automated matchingAutomated UnderreporterIRS collection noticesCP504 notice of intent to levyCollection Due Process hearingfederal tax lienIRS levyTrust Fund Recovery Penaltypayroll tax complianceForm 1099-K threshold 2026Form 1099-NEC $2000 thresholdEmployee Retention Credit auditIRS Data Book 2025year end tax planning small businessfourth quarter estimated taxesIRS risk managementSteve Perry EABooks Taxes and More

Doubt as to Liability: How an Offer in Compromise Can Erase a Tax Bill You Never Actually Owed

Steve Perry

Published on: 15/09/2026

A doubt as to liability offer disputes whether an assessed tax is correct, not whether it can be paid. See how Form 656-L works, its limits, and when it applies.

doubt as to liability offer in compromiseForm 656-Loffer in compromise doubt as to collectibilityaudit reconsiderationCollection Due Process hearingprior opportunity to dispute liabilityIRC section 6330Independent Office of AppealsIRS penalty and liability disputeSteve Perry EA Atlanta tax resolution

How Early IRS Representation Protects Your Business

Steve Perry

Published on: 27/08/2026

A Power of Attorney and a 30-day Collection Due Process deadline shape how much leverage a business has with the IRS. Early representation protects options before enforcement narrows them.

IRS representationPower of Attorney Form 2848Collection Due Process hearingForm 12153Notice of Federal Tax LienIRS levy on business bank accountequivalent hearing IRSinstallment agreement negotiationIRS collection enforcement timing