IRS Trends & Development - 2026 (Completed)

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IRS enforcement priorities are shifting rapidly as legislative mandates, new judicial decisions, and evolving global tax risks reshape the landscape for 2026. This course provides a forward‑looking, practice‑focused overview of the trends shaping IRS campaigns, audit strategies, penalty enforcement, and high‑visibility initiatives targeting large partnerships, high‑net‑worth individuals, international transactions, and emerging areas such as cryptocurrency, foreign accounts, and cannabis-related businesses. Participants will gain practical insights into navigating coordinated LB&I and SBSE audits, responding to IRS documentation demands, and developing compliance processes that reduce risk while improving audit readiness.

The program equips professionals with the tools needed to anticipate IRS focus areas, mitigate exposure, and guide clients confidently through an increasingly assertive enforcement environment.

Who Should Attend
CPAs, Tax Preparers, Enrolled Agents, and other tax professionals who provide tax compliance services for individuals, partnerships, corporations and high net worth individuals

Topics Covered

• IRS enforcement priorities and initiative updates for 2026
• Trends in IRS focus areas: cryptocurrency, foreign accounts, cross‑border structures, and cannabis industry reporting
• Navigating LB&I and SBSE coordinated audits using practical documentation and communication strategies
• Recent Supreme Court and Tax Court decisions affecting regulatory authority and penalty enforcement
• Best practices for taxpayer compliance and risk mitigation in high‑visibility enforcement areas

Learning Objectives

• Identify the IRS’s primary compliance and enforcement priorities for 2026 across individual, business, and international tax areas
• Analyze IRS coordinated audit strategies (LB&I and SBSE) and apply best practices for navigating examinations effectively
• Evaluate emerging IRS target issues—including digital assets, foreign financial assets, and cannabis industry reporting—and anticipate audit techniques
• Apply strategies for assessing, managing, and challenging accuracy‑related and procedural IRS penalties
• Interpret new and significant case law affecting Treasury regulations, IRS authority, and penalty enforcement

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None