IRS deadline for key tax forms has passed, and businesses may face penalties for late, incorrect, or missing filings.

The IRS Direct File program was eliminated for the 2026 tax filing season. However, there are still several free tax preparation software options for some filers.

Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

Tax-related identity theft remains widespread and a potentially serious problem for victims, for whom authorized representatives can provide vital help.