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

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

Inside the IRS's 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year-EndSteve 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
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Shareholder Distributions vs. Payroll: Understanding the Difference Before the IRS Does

Shareholder Distributions vs. Payroll: Understanding the Difference Before the IRS Does

Shareholder Distributions vs. Payroll: Understanding the Difference Before the IRS DoesSteve Perry
Published on: 13/08/2026

Wages and distributions follow different tax rules. Learn why the IRS looks at substance over labels and how uncategorized withdrawals create payroll and basis risk.

shareholder distributions vs payrollS-corporation wages distributionsIRS substance over formS-corp basis trackingshareholder loan recharacterizationpayroll tax withholding S-corporationdistribution in excess of basisS-corporation withdrawal categorizationSteve Perry EAIRS resolution Atlanta
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Reasonable Compensation: The IRS Rule Many S Corporation Owners Ignore

Reasonable Compensation: The IRS Rule Many S Corporation Owners Ignore

Reasonable Compensation: The IRS Rule Many S Corporation Owners IgnoreSteve Perry
Published on: 12/08/2026

Reasonable compensation is a year-round payroll requirement, not a filing formality. Learn why the correction window closes at year end and how the IRS spots the mismatch.

reasonable compensation S corporationIRS reasonable compensation auditS-Corp officer salaryIRS payroll tax reclassificationshareholder wages distributionsIRS notice reasonable compensationS-corporation payroll compliancereasonable compensation documentationSteve Perry EAIRS resolution Atlanta
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S-Corporation Compliance Mistakes That Attract IRS Attention

S-Corporation Compliance Mistakes That Attract IRS Attention

S-Corporation Compliance Mistakes That Attract IRS AttentionSteve Perry
Published on: 11/08/2026

S-corporation compliance continues after filing. Learn how IRS matching, reasonable compensation reviews, and notices affect planning and options year-round.

S-corporation complianceIRS reasonable compensationS-Corp IRS auditIRS notice responsepayroll tax complianceshareholder basis S-corporationIRS matching programS-corporation tax planningSteve Perry EAIRS resolution Atlanta
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