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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OBBBA One Year Later: What Changed for Small Business Owners in 2026

OBBBA One Year Later: What Changed for Small Business Owners in 2026

OBBBA One Year Later: What Changed for Small Business Owners in 2026Steve Perry
Published on: 01/09/2026

This article explains how the OBBBA made key small business deductions permanent, while new IRS reporting thresholds mean planning and record keeping matter all year, not just at filing.

One Big Beautiful Bill ActOBBBA small business taxsmall business tax 2026IRS noticesIRS enforcementtax planning 2026Section 179 2026bonus depreciation 2026qualified business income deduction1099-K threshold1099-NEC threshold 2026IRS resolution expertEnrolled Agent AtlantaSteve Perry EA
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Partnership Tax Problems That Turn Into Expensive IRS Notices

Partnership Tax Problems That Turn Into Expensive IRS Notices

Partnership Tax Problems That Turn Into Expensive IRS NoticesSteve Perry
Published on: 18/08/2026

Partnership tax risk continues after Form 1065 is filed. See how IRS matching, audit rules, and notice deadlines affect partnerships and partners year-round.

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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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