Issue Number:  2026-29

Inside This Issue

1. Monday events at the IRS Nationwide Tax Forum

2. Reminder: renew Business Tax Account by July 29

3. Recent criminal cases against dishonest tax preparers

4. Did you know? Identity Protection PINs for clients

5. Technical guidance

1.  Monday events at the IRS Nationwide Tax Forum

Registered IRS Nationwide Tax Forum attendees can get more from the Tax Forum on Day Zero, taking place on the Monday of each Tax Forum week.

Tax professionals can find a complete list of Day Zero offerings, including the Annual Federal Tax Refresher Course and one-on-one help from IRS Digital Account Services, among other offerings.

Though registration for the Tax Forum is selling out quickly, tax professionals can still register for certain locations if they act quickly.

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2.  Reminder: renew Business Tax Account by July 29

Designated Officials for S or C corporations who use Business Tax Account must revalidate their status by July 29. These users can simply sign in to Business Tax Account during the annual renewal period to maintain access.

Tax professionals can share the IRS YouTube Short video with their business clients.

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3.  Recent criminal cases against dishonest tax preparers

The IRS appreciates tax professionals who maintain high ethical standards, but pursues those who seek to cheat clients or the tax system. Here are some recent cases from IRS Criminal Investigation:

• Arizona: Peoria tax preparer indicted for preparing fraudulent tax returns

• Connecticut: Former New Britain tax preparer charged with tax fraud offenses

• Connecticut: Former Connecticut tax preparer sentenced to 18 months in prison

• Connecticut: CPA sentenced to prison for tax evasion

• Florida: CPA pleads guilty to tax evasion

• Florida: Naples tax preparer pleads guilty to preparing and filing false tax returns defrauding the IRS of more than $65,000

• Georgia: Nigerian and Georgia men charged in stolen identity tax refund fraud scheme that sought over $100 million from the IRS

• Illinois: St. Clair County tax preparer pleads guilty to filing hundreds of false tax returns

• Indiana: Southern Indiana tax preparers sentenced to federal prison for multi-million-dollar tax fraud scheme

• New Jersey: Tax preparer sentenced to 144 months in prison for $170 million COVID-19 tax credit scheme

• New Jersey: Jersey City tax preparer admits to stealing from charitable foundation and evading taxes

• Ohio: Social media influencer sentenced to 6 years in prison for $20 million Ponzi scheme, tax fraud

• Ohio: Cleveland income tax preparer charged with filing false returns

• Tennessee: Federal grand jury returns indictments in significant tax fraud cases

• Texas: Preparer indicted for filing false tax returns causing thousands in fraudulent claims

• Texas: Federal jury finds San Antonio tax preparer guilty of filing false tax returns

• Texas: Two North Texas men federally indicted in tax refund fraud scheme

• Texas: Jefferson County woman charged in federal tax return fraud scheme

Tax professionals can report any dishonest tax preparers.

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4.  Did you know? Identity Protection PINs for clients

Tax professionals can encourage their clients to use Identity Protection Personal Identification Numbers to protect themselves from identity theft.

An IP PIN helps the IRS verify a client’s identity when the IRS receives their federal tax return. IP PINs are especially important for the clients of tax professionals who are victims of data breaches. Tax professionals should be sure their clients know the IRS will never request their IP PIN via calls, emails, texts, or social media messages.

The quickest and easiest way for a client to request an IP PIN is through an IRS Individual Account. After signing in, clients can select the IP PIN option under their profile. Those who do not already have an account will need to complete the identity verification process before requesting an IP PIN.

Tax professionals cannot request an IP PIN for a client but should be sure to input any IP PIN when filing a tax return. The IRS recommends tax professionals wait to enter the client’s IP PIN into the tax software until they’re ready to e-file the tax return. This extra step creates another layer of security, preventing potential data thieves from using the client’s IP PIN to file a fraudulent tax return.

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5.  Technical guidance

Revenue Procedure 2026-26 provides indexing adjustments to the applicable percentage table in Section 36B(b)(3)(A)(i) of the Code for taxable years beginning in calendar year 2027. This table is used to calculate an individual’s premium tax credit under Section 36B. The revenue procedure also provides the indexing adjustment for the required contribution percentage in Section 36B(c)(2)(C)(i)(II) for plan years beginning in calendar year 2027. This percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under Section 36B.

Note: Revenue Procedure 2026-26 will be in Internal Revenue Bulletin 2026-31, dated July 27, 2026.

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