Tax Blog

The United States Tax Court announced on September 8, 2026, that it will be making three changes to its trial sessions administration. The Tax Court is a traveling court which appears across the country for the convenience of the taxpayers. 26 U.S.C. § 7446. Prior to its September 8, 2026, announcement, the Tax Court traveled to 74 cities for places of trial. The announcement stated that the Tax Court has added places of trial in Austin, Charlotte, Newark, Orlando, and Sacramento. The Tax Court now conducts trial in 79 locations.

The Tax Court also announced it will no longer reserve ...

For more than three-quarters of a century, the IRS has had some form of a Voluntary Disclosure Program.  These programs have invited non-compliant taxpayers who have willfully cheated the government to make amends and come back into compliance.  In return, the taxpayer benefits from reduced penalties and non-prosecution in return for self-reporting.  On August 25, 2026, the IRS Criminal Investigation Chief announced that the IRS would release within the next 60 days a new version of the Voluntary Disclosure Program.  That announcement has been long awaited and sorely needed.

The ...