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.

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New IRS Office of Conservation Easements: A Warning for Aggressive Deductions

Steve Perry

Published on: 23/09/2026

The IRS created an Office of Conservation Easements and ended its settlement program the same day. Steve Perry, EA explains how waiting erodes taxpayer leverage and options.

IRS Office of Conservation Easementsconservation easement deductionsyndicated conservation easementsection 170(h)(7)2.5 times basis limitationqualified conservation contributionNotice 2017-10 listed transactiongross valuation misstatement penaltyIRS uniform settlement initiativeconservation easement auditqualified appraisal requirementsIRS enforcement 2026partnership charitable deduction disallowanceIRS notice responseSteve Perry EABooks Taxes and MoreIRS resolution experttax risk managementenrolled agent Stone Mountain Georgiaconservation easement penalties

Inside the IRS's 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year-End

Steve Perry

Published on: 22/09/2026

IRS staffing shrank in 2026, but automated matching, sequenced collection notices, and campaign selection did not. Here is what small businesses should address before year-end.

IRS enforcement 2026small business IRS auditCP2000 noticeautomated underreporter program1099-K threshold 20261099-NEC $2000 thresholdIRS collection notice sequenceCP14 noticeLT11 final notice of intent to levycollection due process hearingemployee retention credit auditERC enforcement 2026partnership audit BBA regimepush out electionIRS information return matchingtrust fund recovery penaltyfailure to deposit penaltyIRS nonfiler enforcementyear-end tax planningSteve Perry EABooks Taxes & MoreIRS resolution Atlantaenrolled agent Stone Mountain Georgia