Show Notes
IRS Appeals Launches Post Appeals Mediation (PAM) Pilot The IRS Independent Office of Appeals launched a two-year pilot to make PAM more attractive to taxpayers. Under the pilot, mediation cases are reassigned to an Appeals team not connected to the original case to provide a fresh, expedited look; other PAM features remain unchanged. PAM occurs after an unsuccessful Appeals process and typically lasts one day, with a neutral Appeals mediator; taxpayers may add a co-mediator at their expense. Goal: enhance ADR offerings, improve taxpayer experience, and encourage faster, mutually acceptable resolutions before potential litigation. Appeals also promotes broader use of its five ADR programs: Fast Track Settlement, Fast Track Mediation—Collection, PAM, Rapid Appeals Process, and Early Referral. Contact for questions: [email protected].
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IRS Reminder for Oct. 15 Filing Deadline (IR-2025-104) Date: Oct 14, 2025. Applies to tax year 2024 returns for those who filed extensions. Deadline: Oct 15 (midnight). IRS urges e-filing and electronic payments; paper filers can use Form 1040 and instructions for mailing addresses. Government shutdown note: Filing and payment obligations remain in effect; IRS will accept/process payments by mail or electronically. Possible extensions:
IRS Inflation Adjustments for Tax Year 2026 (IR-2025-103) Applies to 2026 returns filed in 2027; detailed in Revenue Procedure 2025-32. Standard deduction (2026): $32,200 MFJ; $16,100 Single/MFS; $24,150 HOH. Note: OBBB set 2025 SD at $31,500 MFJ; $15,750 Single/MFS; $23,625 HOH. Marginal brackets (Single; MFJ): 37% over $640,600; $768,700. 35% over $256,225; $512,450. 32% over $201,775; $403,550. 24% over $105,700; $211,400. 22% over $50,400; $100,800. 12% over $12,400; $24,800. 10% up to $12,400; $24,800. AMT exemption (2026): $90,100 Single (phaseout starts $500,000); $140,200 MFJ (phaseout starts $1,000,000). Estate tax exclusion: $15,000,000 (up from $13,990,000 in 2025). Adoption credit: Up to $17,670; up to $5,120 refundable. Employer-provided childcare credit (for employers): Max increased to $500,000 ($600,000 for eligible small businesses) under OBBB. Other indexed items: Unindexed items:
Treasury/IRS Penalty Relief for Remittance Transfer Providers (IR-2025-102) Date: Oct 7, 2025. IRS issues Notice 2025-55 granting limited deposit penalty relief for the first three quarters of 2026 related to the new remittance transfer excise tax under the One, Big, Beautiful Bill (OBBB). Relief conditions: Providers avoid deposit penalties if they make timely deposits (even if miscalculated) and pay any underpayment by the Form 720 due date for that quarter. Safe harbor: Providers may use excise tax deposit safe harbor rules for Q1–Q3 2026 despite underpayments, but must meet the reasonable cause standard. Tax details: Starting Jan 1, 2026, providers must collect a 1% tax on certain remittances made with cash, money orders, cashier’s checks, or similar instruments; make semimonthly deposits; and file quarterly returns. First deposit due Jan 29, 2026. More info: See Notice 2025-55 and Form 720 guidance.
Jarod Koopman to Lead IRS Enforcement (Acting CTCO) Jarod Koopman named Acting Chief Tax Compliance Officer, overseeing enforcement divisions: LBI, SB/SE, TE/GE, Criminal Investigation (CI), Office of Professional Responsibility, Return Preparer Office, and Whistleblower Office. Background: CI executive since 2016; built Cyber Crimes and Cyber and Forensics Services; led IRS-CI’s growth in crypto tracing and dark web investigations. Field leadership: Former ASAC in Chicago and SAC in Detroit; managed sensitive, high-profile cases in MI and IL. Earlier roles: Supervisory Special Agent (W.D.N.Y.), Senior Analyst at IRS HQ (ASLP graduate), worked on identity theft as a national priority in 2012. Bio: Upstate NY native; Nazareth University graduate; FLETC and IRS-CI training top graduate. Additional leadership move: Stewart Pearlman to serve as acting Deputy Chief in CTCO; prior roles include acting Deputy COO, ACA IT team lead, CIO Chief of Staff, and Procurement Chief of Staff (2019–2025).
Volunteers Needed for No-Cost Tax Services (VITA/TCE) IRS and community partners are recruiting volunteers for VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) for the upcoming filing season. Who they help: EITC-eligible taxpayers, people with disabilities, limited English speakers, seniors, and other underserved groups. No experience required: Free IRS training provided; roles include greeters, preparers, marketing, and IT support. Flexible options: Nationwide sites, in-person and virtual; evening/weekend hours available. Tax pros: Eligible for IRS CPE credits (EAs, non-credentialed preparers, CTEC/CRTP). When to sign up: October–January for this season; later sign-ups are kept for next season. Recent sign-ups (last 2 months) don’t need to reapply unless contact info changed. How to sign up: Visit IRS.gov/volunteers or use the VITA/TCE Volunteer and Partner Sign Up; expect local site options and a virtual orientation within ~14 days.