Not2Taxing, Inc.

09/03/2026

Press Release
Minnesota Man Pleads Guilty to Filing a False Claim with the IRS
Thursday, September 3, 2026
For Immediate Release
Office of Public Affairs
A Minnesota man pleaded guilty yesterday to filing a false claim with the IRS.

According to court documents and statements made in court, Philip Nelson Green filed false individual income tax returns with the IRS for the years 2019, 2020, 2021 and 2022. Each of these tax returns reported multiple false or fraudulent items, including false wage information, itemized deductions, withholding amounts and child and dependent care expenses. For the years 2021 and 2022, Green filed false tax returns that collectively sought more than $500,000 in refunds he was not entitled to receive.

Green pleaded guilty to one count of making a false claim. He is scheduled to be sentenced on Jan. 28, 2027 and faces a maximum penalty of five years in prison. He also faces a period of supervised release, restitution and monetary penalties. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

Assistant Attorney General Colin M. McDonald of the Justice Department’s National Fraud Enforcement Division and U.S. Attorney Daniel N. Rosen for the District of Minnesota made the announcement.

IRS Criminal Investigation is investigating the case.

Trial Attorneys Charles A. O’Reilly and Daniel R. Glenn of the National Fraud Enforcement Division’s Tax Section are prosecuting the case.

On April 7, the Department of Justice announced the creation of the Fraud Division. The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.

Updated September 3, 2026

SAME LAST NAME AS SHEVA AND I BUT NO RELATION

09/03/2026

What taxpayers should know about IRS third party authorizations
Taxpayers can give a third party the authority to help with federal tax matters. Depending on the type of authorization, this could be a family member or friend, or a tax professional, attorney or business.
There are different types of third-party authorizations with specific roles assigned. Additionally, taxpayers who want to have a third party represent them must formally grant them permission to do so.
Different types of third-party authorizations:
Power of Attorney – Allows someone to represent a taxpayer when resolving tax matters with the IRS. With this authorization, the representative must be an individual authorized to practice before the IRS and Form 2848, Power of Attorney and Declaration of Representative must be completed. A POA can do several things, such as:
Represent, advocate, negotiate and sign on behalf of the taxpayer
Argue facts and the application of law
Receive tax information for the matters and tax years/periods specified by the taxpayer
Receive copies of IRS notices and communications
Tax Information Authorization – Appoints a person to review or receive a taxpayer's confidential tax information for the type of tax for a specified period using form 8821.
Third Party Designee – Designates a person on the taxpayer's tax form to discuss that specific tax return and tax year with the IRS.
Oral Disclosure – Authorizes the IRS to disclose the taxpayer's tax info to a person the taxpayer brings into a phone call or meeting with the IRS about a specific tax issue.
Revoking a third-party authorization
A taxpayer can choose to revoke any authorization at any time.
Power of Attorney stays in place until the taxpayer revokes the authorization or the representative withdraws it.
Tax Information Authorization stays in effect until it is revoked by the taxpayer or the designee withdraws it.
Third Party Designee generally expires one year from the due date of the tax return, not counting extensions.
Oral disclosure, unless it’s stated otherwise, is automatically revoked once the conversation has ended. If the taxpayer wants additional oral disclosure exceeding the original request, a new authorization will be required.
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09/02/2026

How taxpayers can reconstruct records after a disaster

Some taxpayers may need to reconstruct vital records that were lost in a disaster. Having these records is important for tax purposes, federal assistance or insurance reimbursement. Here are a few steps people who were affected by a disaster can take if they need to obtain their lost records.

Replace tax records
A recent tip explained the different types of tax transcripts and how to get them. The most common type needed after a disaster loss is a tax return transcript. Taxpayers can:

Register to use Individual Online Account to view, print, or download their transcript(s)
Order a transcript by mail or call the automated phone transcript service at 800-908-9946. This typically takes between 5 to 10 calendar days for delivery.
Request by submitting Form 4506-T, Request for Transcript of Tax Return.
Financial and bank records
Credit card companies and banks often provide users with access to past statements.

Reconstruct personal property records
Photos, videos, canceled checks, receipts can help establish the value of damaged or lost property. They can also check online sources to help determine fair market value.

Real property records

Property documents: Contact the title or escrow company or bank that handled the purchase of the home or other property for copies of the records.
Home improvements: Get in touch with the contractors who did the work and ask for statements to verify the work and cost. They can also get written descriptions from friends and relatives who saw the house before and after any improvements.
Inherited property: Check court records for probate values. If a trust or estate existed, taxpayers can contact the attorney who handled the trust.
No records: People with no records available should check the county assessor's office for old records that might address the value of the property.
Vehicle records
Vehicle owners can research the current fair-market value for most vehicles. Resources are available online and at most libraries. They can also contact the dealer where the car was purchased and ask for a copy of the contract.
Taxpayers in a disaster area may now see personalized messages in their IRS Individual Online Account. The messages highlight tax relief, including extended filing and payment deadlines as well as a link to other disaster assistance information. They can also find news about disaster tax relief specific to their area on the Around the nation page of IRS.gov.

More information

Publication 3067, IRS Disaster Assistance
Publication 547, Casualties, Disasters, and Thefts
Publication 584, Casualty, Disaster, and Theft Loss Workbook
Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook
DisasterAssistance.gov
FAQs for disaster victims

09/02/2026

Michigan Man Pleads Guilty in $7M Tax Fraud Scheme
Wednesday, September 2, 2026
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For Immediate Release
Office of Public Affairs
A Michigan man pleaded guilty yesterday to filing a false claim in connection with his $7 million scheme to defraud the IRS.

“Filing false returns isn’t a shortcut — it’s pure theft,” said Assistant Attorney General Colin M. McDonald of the Justice Department’s National Fraud Enforcement Division. “Fraudulent refunds steal millions from Americans who play by the rules, and we will pursue those who willfully cheat the tax system without fear or favor.”

According to court documents and statements made in court, Rodney Underwood, of Detroit, prepared and filed with the IRS more than 200 nearly identically false tax returns on behalf of clients from various locations in Detroit. Underwood “ghost prepared” these returns, meaning he left the paid preparer section blank so the returns appeared to be self-prepared. On each of the false tax returns, Underwood reported false dividend income amounts and false withholding amounts to generate refunds that the clients were not entitled to receive. Underwood did not report fees he received from the scheme as income on his own individual tax returns. The false tax returns filed by Underwood fraudulently claimed more than $7 million in refunds and caused an actual loss to the government of approximately $6.2 million.

Underwood pleaded guilty to making a false claim. He is scheduled to be sentenced on Jan. 6, 2027 and faces a maximum penalty of five years in prison. A federal district court judge will determine any sentence after considering the U.S. Sentencing Guidelines and other statutory factors.

IRS Criminal Investigation is investigating the case.

Trial Attorneys Shawn Noud and Alexis Hughes of the National Fraud Enforcement Division’s Tax Section are prosecuting the case.

Updated September 2, 2026

08/31/2026

08/27/2026

What taxpayers should know about IRS third party authorizations

Taxpayers can give a third party the authority to help with federal tax matters. Depending on the type of authorization, this could be a family member or friend, or a tax professional, attorney or business.

There are different types of third-party authorizations with specific roles assigned. Additionally, taxpayers who want to have a third party represent them must formally grant them permission to do so.

Different types of third-party authorizations:

Power of Attorney – Allows someone to represent a taxpayer when resolving tax matters with the IRS. With this authorization, the representative must be an individual authorized to practice before the IRS and Form 2848, Power of Attorney and Declaration of Representative must be completed. A POA can do several things, such as:
Represent, advocate, negotiate and sign on behalf of the taxpayer
Argue facts and the application of law
Receive tax information for the matters and tax years/periods specified by the taxpayer
Receive copies of IRS notices and communications
Tax Information Authorization – Appoints a person to review or receive a taxpayer's confidential tax information for the type of tax for a specified period using form 8821.
Third Party Designee – Designates a person on the taxpayer's tax form to discuss that specific tax return and tax year with the IRS.
Oral Disclosure – Authorizes the IRS to disclose the taxpayer's tax info to a person the taxpayer brings into a phone call or meeting with the IRS about a specific tax issue.

Revoking a third-party authorization
A taxpayer can choose to revoke any authorization at any time.

Power of Attorney stays in place until the taxpayer revokes the authorization or the representative withdraws it.
Tax Information Authorization stays in effect until it is revoked by the taxpayer or the designee withdraws it.
Third Party Designee generally expires one year from the due date of the tax return, not counting extensions.
Oral disclosure, unless it’s stated otherwise, is automatically revoked once the conversation has ended. If the taxpayer wants additional oral disclosure exceeding the original request, a new authorization will be required.

08/26/2026

New Bill Proposes $10,000 Home Upgrade Tax Credit for Seniors

Some lawmakers want to offer homeowners over age 60 a new tax break.

Here’s how it works.

As more people in the U.S. remain in their homes as they grow older ("age in place"), the cost of making a home safer and more accessible can be a significant hurdle.

A new proposal in Congress would ease that burden by creating a federal tax credit for older homeowners who invest in accessibility upgrades.

The Senior Accessible Housing Tax Credit Act of 2026 would provide a credit of up to $10,000 for taxpayers age 60 and older who make qualifying improvements to help them remain safely and independently in their homes.

08/24/2026

Student Loan Tax Traps to Avoid in 2026

Student loan policy and some key tax rules have changed in recent years. Here's what you need to know.

By Kelley R. Taylor

For more than 40 million people in the United States, federal student loans are an increasingly difficult financial burden to manage.

The high cost of living is part of the problem, but President Donald Trump's second administration has also introduced major student loan repayment changes, including the new Repayment Assistance Plan.

While attention usually focuses on monthly payments, important student loan tax consequences can be overlooked. Some can work in your favor, like the student loan interest deduction, while others, surrounding tax filing status or employer benefits, can be complex.

If that weren't enough to worry about, 2026 marks the return of federal taxes on some forgiven student loan debt. Here's more to know about that shift and navigating other student loan "tax traps."
Student loan repayment changes

Before we dive into student loan tax issues, it helps to look at how much the student loan landscape has changed in recent years.

New repayment options took effect on July 1, 2026, including the Repayment Assistance Plan (RAP) and Tiered Standard Plan. Other repayment plans have been restricted, and various rules governing which loans qualify for which plans have also changed.

The Trump administration has also pursued changes involving student loan forgiveness while tightening loan limits for some graduate and professional degree programs and adjusting collections processes.

Those shifts all matter, especially with average student loan monthly payments reportedly hovering around $430.
Avoiding student loan tax traps in 2026

It's important to note that this is not an all-inclusive list of potential tax issues and concerns surrounding federal student loans. It highlights some key concerns merely for educational purposes.

And because every borrower's situation is different, it's important to consult a tax or financial advisor familiar with your situation to determine the best course of action to potentially reduce your tax liability and student loan payment amounts.
1. The student loan “marriage penalty”

If you’re married with student loans, your tax filing status can affect both your student loan payment calculation and your tax bill. This is especially important this year because of the new federal student loan Repayment Assistance Plan (RAP).

RAP uses a borrower's income and family information to determine the federal student loan monthly payment.
For married borrowers, tax filing status can affect whether the calculation includes a spouse's income.

That creates a potentially significant trade-off for some couples.

Consider a married couple with $100,000 of combined adjusted gross income (AGI), split evenly between the two spouses. If only one spouse has federal student loans, filing jointly would put the couple's full $100,000 of income into the RAP calculation.

Under RAP's payment schedule, that could translate to a base payment of roughly $750 a month. If the borrower instead files separately, only the borrower's $50,000 in income would be used, potentially resulting in a base payment of about $167 per month. That's a difference of roughly $583 a month — or nearly $7,000 a year.

But that lower student loan payment comes with a glitch: Filing separately can increase a couple's income tax bill and generally makes them ineligible for the student loan interest deduction and/or other potentially valuable tax deductions or credits.

So the couple would need to compare the potential $7,000 in annual student loan savings with the additional taxes and lost tax benefits of filing separately.

Disclaimer: This is a fictional illustrative calculation, not a prediction of what every borrower of $50,000 or $100,000 will pay. RAP also reduces payments for borrowers with dependents.

Remember:

Married taxpayers who file separately generally cannot claim the student loan interest deduction.
Other federal tax credits and deductions can also be limited or unavailable to married couples filing separately.
That means borrowers shouldn't decide on filing status just by looking only at their student loan payment.

It’s good to consult with a trusted tax professional who can help you select the best filing status for you.
2. Taxes on student loan forgiveness

The idea of having the federal government forgive your student loan debt can be exciting. But if you anticipate having your loan debt forgiven in 2026, that relief could come with tax liability.

Why? A little history: During the pandemic, the American Rescue Plan Act (ARPA) temporarily excluded certain student loan debt discharged between 2021 and 2025 from federal taxable income.

However, that broad temporary exclusion expired at the end of 2025.
As a result, some borrowers whose student debt is forgiven or discharged this year (2026) could face federal income tax on the canceled amount.

Keep in mind: Whether forgiven student debt is taxable at the federal level depends on when and why the debt was discharged and whether a specific exception or exclusion applies.

For example, the IRS says certain types of forgiveness and discharge remain excluded from federal taxable income, including Public Service Loan Forgiveness, Teacher Loan Forgiveness, and certain discharges due to death or total and permanent disability.
Borrowers who are insolvent when debt is canceled may also be able to exclude some or all of the canceled amount under general cancellation-of-debt rules.

But…state taxes can add a wrinkle. States don't necessarily follow the federal tax treatment of forgiven student debt. So whether your state will tax your forgiven student loan amount may depend on the type of forgiveness and whether your state conforms to federal tax law.

If you expect a significant amount of debt to be discharged this year, try to understand the tax treatment before the forgiveness takes place. That might give you time to set aside money, adjust withholding, or make estimated tax payments rather than being surprised when tax season rolls around.

3. Overlooking the student loan interest deduction

Student loans aren't all negative for your taxes. One commonly overlooked benefit is the federal student loan interest deduction.

Eligible borrowers can deduct up to $2,500 of interest paid on qualified student loans during the year.
The deduction is available even if you don't itemize deductions, although income limitations and other eligibility requirements apply.

The student loan interest tax deduction can be easy to miss because it doesn't reduce your tax bill dollar-for-dollar. Instead, it reduces the amount of income subject to federal income tax.

Your loan servicer generally reports qualifying interest payments on Form 1098-E, Student Loan Interest Statement. But receiving the form isn't enough to establish eligibility for the tax break. Your income, filing status, and other circumstances come into play.

The student loan deduction can also interact with the filing-status decision some married borrowers face.

As mentioned, married taxpayers who file separately generally cannot claim the student loan interest deduction.
If you're a couple considering filing separately to reduce an income-driven student loan payment, you should carefully consider the tax trade-offs.

4. Missing out on tax-free employer student loan assistance

Under federal educational assistance rules, employers can provide up to $5,250 a year in tax-free educational assistance, including qualifying payments toward an employee's student loans.

The 2025 Trump/GOP tax law made this student loan provision permanent.

But there is an important distinction: This isn't a tax deduction an individual borrower can claim on their own.
The employer has to offer a qualifying educational assistance program.

It’s also important to note that employer educational assistance and tuition reimbursement are different.

Educational assistance programs can cover a broader range of expenses, including tuition, fees, books, supplies, and student loan repayments. Tuition reimbursement programs, on the other hand, typically cover only tuition and related expenses for courses taken while employed.

Check with your employer if you’re unsure about education-related benefits they do or don’t offer.
5. Skipping retirement contributions while paying student loans

Student loan payments can also affect your retirement savings even if your employer doesn't directly help pay the loans.

Under the SECURE 2.0 Act, employers can treat certain qualified student loan payments as elective deferrals for purposes of making matching contributions to a workplace retirement plan.

That means some borrowers can receive an employer retirement match based on their student loan payments even if they're not making equivalent contributions to the retirement account themselves.

To qualify, you must be making student loan payments and have a direct legal obligation to repay the loan (guarantors do not qualify).
Parents paying installments on Parent PLUS loans* taken out for their children's education are also eligible.
Total matched loan payments and direct 401(k) contributions combined cannot exceed the annual federal IRS deferral limit ($24,500 for 2026, excluding catch-up contributions).

The provision could help address an increasingly common financial dilemma: Some people with student loan debt might not have enough money to make student loan payments and, at the same time, contribute enough to a 401(k) to receive an employer match.

According to the American Institute of CPAs (AICPA), over half (53%) of personal and parent borrowers say student debt directly hinders their ability to save for retirement. For these households, the default reaction may be to reduce or even pause monthly 401(k) contributions."

But this is optional for employers. Not every workplace retirement plan offers student loan matching, and the workplace plan's specific rules determine which payments qualify and how the match is calculated.

*Also keep in mind that Parent PLUS loans (and consolidation loans containing Parent PLUS loans) are excluded from the Repayment Assistance Plan (RAP). These loans are now generally at $20,000 per year per student (with a $65,000 lifetime limit).

Check your employer retirement plan documents or ask your benefits administrator whether student loan payments qualify for matching contributions.

08/21/2026

Press Release
Court Orders New Jersey Tax Return Preparer to Shut Down Tax Preparation Business
Friday, August 21, 2026
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For Immediate Release
Office of Public Affairs
The United States District Court for the District of New Jersey issued a permanent injunction against Newark-area tax return preparer Roxanna Cedeno, doing business as RC Travel Agency. The injunction bars Cedeno and RC Travel Agency from preparing tax returns, working for or holding any ownership stake in any tax preparation business, assisting others in preparing tax returns, and transferring or assigning customer lists to any other person or entity.

According to the complaint, Cedeno and RC Travel Agency prepared tax returns that understated their clients’ federal income tax liabilities and overstated the refunds to which their clients were entitled by claiming, among other things:

False Schedule C expenses and income losses;
Fraudulent education credits;
Improper child and dependent credits; and
Improper filing statuses.
The court found that Cedeno “repeatedly and continually engaged in conduct” that was subject to penalty under statute and which “substantially interferes with the proper enforcement and administration of the internal revenue laws.”

As a result of the court’s order, Cedeno must send a copy of the injunction to all customers for whom she prepared or assisted in preparing federal tax returns and to all employees, contractors, and vendors of her business.

Deputy Assistant Attorney General Joshua Wu of the Civil Division’s Tax Litigation Branch made the announcement. Tax Litigation Branch attorneys Gökçe Yürekli and Adam S. Domitz handled this matter.

Taxpayers seeking a return preparer should remain vigilant against unscrupulous tax preparers. The IRS has information on its website for choosing a tax return preparer and has launched a free directory of federal tax preparers. The IRS also offers 10 tips to avoid tax season fraud and ways to safeguard their personal information.

In the past decade, the Department of Justice has obtained injunctions against hundreds of unscrupulous tax preparers. Information about these cases is available on the Justice Department’s website. An alphabetical listing of persons enjoined from preparing returns and promoting tax schemes can be found on this page. If you believe that one of the enjoined persons or businesses may be violating an injunction, please contact the Civil Division, Tax Litigation Branch, with details.

Updated August 21, 2026
Topic
Tax
Component
Civil Division
Press Release Number: 26-948

08/20/2026

Press Release
Pennsylvania Man Indicted for Conspiring to Defraud the United States
Thursday, August 20, 2026
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For Immediate Release
Office of Public Affairs
Allegedly Failed to Pay $7 Million in Employment Taxes
A federal grand jury in the Eastern District of Pennsylvania returned a superseding indictment today charging Jimmy Fabian of Philadelphia, Pennsylvania, with engaging in a scheme to underpay over $7 million in employment taxes owed by his business and filing false tax returns for the business. This indictment supersedes an earlier, August 2025 indictment that charged Fabian and two co-conspirators.

According to court documents, Fabian was the president, owner and operator of Celebes Staffing Services Inc. (Celebes), a labor-leasing company based in Philadelphia, Pennsylvania, which provided temporary workers to client businesses for a fee, including Companies A, B, and C. From approximately in or about September 2020 through at least in or about June 2024, Fabian and two co-conspirators engaged in a scheme to fraudulently underpay employment taxes by underreporting the number of Celebes’ employees, many of whom were not authorized to work in the United States, and the wages and compensation paid to them. Fabian also caused the preparation and filing of false corporate income tax returns for Celebes, in which he substantially underreported Celebes’ gross receipts and disguised his 100 percent ownership of Celebes by listing a co-conspirator as 50 percent owner.

Fabian is charged with one count of conspiring to defraud the United States, thirteen counts of willfully failing to collect, account for, and pay over employment taxes, and four counts of aiding and assisting in the preparation and presentation of false tax returns. If convicted, Fabian faces a maximum penalty of five years in prison for the conspiracy charge and for each count of willfully failing to collect, account for, and pay over employment taxes, and three years in prison for each count of aiding and assisting in preparation and presentation of false tax returns.

IRS Criminal Investigation and Homeland Security Investigations are investigating the case.

Assistant Deputy Chief Thomas F. Koelbl and Trial Attorney Joseph D. G. Castro of the Criminal Division’s Tax Section are prosecuting the case.

On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division (Fraud Division). The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate fraud, waste, and abuse within Federal benefit programs.

An indictment is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.

Updated August 20, 2026