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IRS Insights
A closer look at IRS developments
IRS Insights provides concise and accessible perspectives from Deloitte Tax LLP's Tax Controversy Services group. Featuring the latest practices and procedures coming out of the Internal Revenue Service (IRS) to help you stay informed and prepared on how these changes may impact taxpayers.
Discover the latest practices and procedures coming out of the Internal Revenue Service with our IRS Insights newsletter.
August 2026
Key highlights include updates that the court holds that IRS has authority to assess penalties for late-filed Form 3520, and fast track settlement statements are likely protected from use as evidence in federal court. Additionally, the court concludes that taxpayers’ extension of the time to file, underestimating their tax liability by more than $100,000, is valid. Lastly, federal court vacates IRS Notice 2025-42 and “5% safe harbor” for wind and solar facilities restored.
