Issue Number:  2026-19

Inside This Issue

1. Seminars announced for the 2026 IRS Nationwide Tax Forum

2. 2027 IRSAC membership application now available

3. Apply to become an IRS appeals officer

4. Upcoming due date for tax-exempt organizations’ returns

5. Tax relief for taxpayers impacted by wildfires in Southeast Georgia and Winter Storm Fern in Tennessee

6. Did you know? FIRE system retirement and TCC application changes

7. Technical guidance

1.  Seminars announced for the 2026 IRS Nationwide Tax Forum

The IRS announced its lineup of over 40 seminars for the upcoming IRS Nationwide Tax Forum this summer. Experts from the IRS and partner organizations from the tax community lead the seminars and workshops.

Tax professionals can choose from the seminars and workshops offered over the three days of the Tax Forum and earn continuing education credits in the areas that interest them most. The Tax Forum offers courses in Federal Tax Law, Tax Law Updates, and Ethics.

The Tax Forum’s expert-led seminars, workshops, special events, and networking opportunities are tailored to the needs of tax professionals at all levels of expertise, ensuring each attendee has access to the knowledge and tools they need to excel in their career.

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2.  2027 IRSAC membership application now available

Tax professionals can apply for the Internal Revenue Service Advisory Council through June 5, 2026.

The IRSAC advises IRS leadership and provides a public forum for discussing key tax administration issues between IRS officials and representatives of the public. Each year, the IRSAC presents a report to IRS leadership.

The IRS is seeking qualified individuals to serve three-year terms, beginning in January 2027. Applicants should represent the taxpaying public and have experience in areas such as tax preparation for individuals, small businesses, multi-national corporations, and tax-exempt and government entities.

Applicants must complete the IRSAC application, submit a resume, and provide a one- or two-page statement of interest highlighting recent examples of specific skills and qualifications. Applicants must also submit a tax check waiver form and undergo an IRS practitioner background check. Those deemed “best qualified” will also undergo an FBI fingerprint check.

For more information, please see the recent news release.

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3.  Apply to become an IRS appeals officer

The IRS Independent Office of Appeals is hiring appeals officers (team case leads – ATCLs). Qualified candidates will fill positions in locations nationwide at the GS 15 grade level, with minimum pay starting at $147,945. The IRS offers a highly competitive pay and benefits package – it’s a great place for a professional career in civil service.

ATCLs lead teams of Appeals Officers and specialists reviewing disputes involving multiple tax issues, large businesses, and international matters. They apply extensive experience to resolve complex and novel issues with a team of peers dedicated to professionalism, technical expertise, and resolving federal tax controversies without litigation.

In describing the importance of the role, David Borden, Chief of Appeals, shared the following perspective: “Appeals continues to hear a significant number of highly complex cases each year, including increased taxpayer use of alternative dispute resolution programs. The ATCLs support improved taxpayer service in these areas through traditional appeals and by serving as mediators between Compliance and taxpayers as part of Appeals fast track settlement. Appeals values both internal and external perspectives, supporting our mission to resolve cases impartially between the government and taxpayers. In particular, adding external perspectives is in furtherance of our independence and reinforces taxpayer confidence that we will seek to resolve cases in an impartial and fair manner.”

Tax professionals and others can share and consider applying for this exciting career opportunity. USAJOBS Announcement number: 26-12946905C-APX-930-15

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4.  Upcoming due date for tax-exempt organizations’ returns

The annual filing due date for certain returns filed by tax-exempt organizations is the 15th day of the fifth month after the organization’s accounting period ends. Those operating on a calendar year basis must file a return by May 15. Tax professionals can use Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans, to request an automatic extension of time. This applies to clients required to file:

• Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF);

• Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ;

• Form 990-T, Exempt Organization Business Income Tax Return (other than certain trusts); and/or

• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code

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5.  Tax relief for taxpayers impacted by wildfires in Southeast Georgia and Winter Storm Fern in Tennessee

The IRS announced tax relief for individuals and businesses in parts of Southeast Georgia that were affected by wildfires and straight-line winds that began on Apr. 18, 2026. These taxpayers now have until Aug. 20, 2026, to file various federal individual and business tax returns and make tax payments. Following the disaster declaration issued by the State of Georgia, individuals and households that reside or have a business in Clinch, Echols, and Brantley counties qualify for tax relief. The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is available on the Tax relief in disaster situations page on IRS.gov.

The IRS also updated the previous announcement for individuals and businesses impacted by Winter Storm Fern in Tennessee. The relief has been expanded to taxpayers in ALL 95 counties in the state of Tennessee. Tennessee taxpayers now have until June 8, 2026, to file various federal individual and business tax returns and make tax payments.

The IRS automatically identifies taxpayers located in the covered disaster areas and applies filing and payment relief. Affected taxpayers who reside or have a business located outside the covered disaster areas should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief. Tax practitioners in the covered disaster areas, who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster areas, may contact the IRS Special Services; if the practitioner maintains the necessary records of ten or more clients, please refer to Bulk requests from practitioners for disaster relief for additional guidance.

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6.  Did you know? FIRE system retirement and TCC application changes

Tax professionals who plan to file information returns should be aware that, due to the planned retirement of the Filing Information Returns Electronically (FIRE) System, the IRS will no longer accept new Information Returns Applications for Transmitter Control Codes (TCCs) beginning July 21, 2026. Existing applicants can continue to update their applications through Dec. 2026, after which they will become read-only and retained for historical reference.

Current FIRE users must complete an Information Returns Intake System (IRIS) Application for TCC and transition to IRIS for electronic filing beginning with the 2027 filing season. IRIS will be the only information returns electronic filing system, including current year, prior year, or corrections, after January 1, 2027.

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7.  Technical guidance

The IRS recently:

• Updated its conservation easement webpage and announced a forthcoming settlement opportunity;

• Established a significant issue ruling program; and

• Provided the 2026 average area purchase price safe harbors and the nationwide average purchase price.

Updated conservation easement webpage and forthcoming settlement opportunity

The IRS announced updates to its Conservation easements page, expanding information on abusive conservation easement transactions, recent court decisions, and warning signs for investors.

While properly structured conservation easements can provide important public benefits, promoter-driven transactions are often built on inflated valuations that can lead to disallowed deductions, substantial penalties and other consequences. The updated site addresses these issues in detail.

The IRS also announced that it will soon release the terms of a time-limited settlement opportunity for eligible taxpayers involved in these transactions. Following that announcement, the IRS will extend settlement offers to eligible partnerships to provide an opportunity to resolve the federal tax consequences of these transactions with certainty.

Significant issue ruling program allows taxpayers to request rulings

Revenue Procedure 2026-21 establishes a significant issue ruling program to allow taxpayers to request rulings on one or more issues that:

• Are solely under the jurisdiction of the Associate Chief Counsel (Corporate);

• Are significant; and

• Involve the tax consequences or characterization of a transaction (or part of a transaction) that is described in Sections 332, 351, 355, 368, or 1036.

Revenue Procedure 2026-1, 2026-1 Internal Revenue Bulletin 1, and Revenue Procedure 2026-3, 2026-1 I.R.B. 143, are modified and amplified.

2026 average area purchase price safe harbors and the nationwide average purchase price

Revenue Procedure 2026-23 provides issuers of qualified mortgage bonds and mortgage credit certificates with:

• The nationwide average purchase price for residences located in the United States; and

• The average area purchase price safe harbors for residences located in statistical areas in each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam.

Note: Revenue Procedures 2026-21 and 2026-23 will be in Internal Revenue Bulletin 2026-22, dated May 26, 2026.

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