Reina L. Sturdivant, CPA, PLLC

10/23/2026

Got a CP2000? Read this before you respond. 📬

A CP2000 means the IRS matched the W-2s and 1099s filed under your name against your return, and something didn't line up.

It is not a bill. It's a proposed change, and it comes with a response deadline (usually 30 days from the date on the letter).

2 rules:
1️⃣ Don't ignore it.
2️⃣ Don't just pay it.

Sometimes the IRS is right. Sometimes that income is already on your return somewhere else, or it isn't yours at all.

Business owners, here's the part that costs the most: the IRS adds the income from your 1099s, but not the expenses that went with it. Clean books are how you prove those expenses.

The best CP2000 is the one that never gets mailed. That's why your 1099s should be matched to your books before your return is filed.

📅 Have one of these letters, or want your books ready before January? Book a Clarity Call through the link in my bio.

10/22/2026

10/21/2026

Yes, yes, and... what's an accountable plan? 🚗

If that was your answer, this one's for you.

As a sole proprietor, you deducted your business miles right on your return. Once your business elected S corp tax treatment, that changed. You're now an employee of your company, and employees can't deduct unreimbursed mileage on their personal return.

The fix is an accountable plan:
✅ A written reimbursement policy adopted by your company
✅ A mileage log (date, miles, destination, business purpose)
✅ Turning in that log and getting reimbursed within a reasonable time

Done right, your company deducts the reimbursement, and the money comes back to you tax free.

No plan, no log, no deduction.

Q4 is the time to get this in place for 2026. Book your complimentary Entity Compliance Check through the link in my bio, and we'll look at what your S corp has in place and what's missing. 👉🏽

10/20/2026

📬 The IRS is mailing letters right now about a brand new federal match on retirement savings, and a lot of people are tossing them aside thinking it's a bill or a scam.

It's neither. Starting with 2027 contributions, the Saver's Match can put up to $1,000 a year straight into your retirement account. But the letter leaves out the parts that decide how much you actually get: the full match is only for lower incomes, it can't go into a Roth, and withdrawals can shrink it.

And here's what most people will miss: 2026 is the last year for the old Saver's Credit. If you qualify, you still have time to claim it.

If one of these letters landed in your mailbox, or you're not sure whether you qualify, book a Clarity Call (link in bio) and let's plan it before December 31st. 💪🏽

Tax pros: your clients are getting these letters too. Save this so you're ready when they call.

10/20/2026

"Why do I owe a penalty? I paid everything in April." 🤔

I hear this every year. Here's why.
The IRS runs on pay as you go. If you're self-employed, or you have income with no withholding, your tax is due in 4 installments during the year, not all at once in April.

Miss an installment, and a penalty runs on that amount until it's paid. Right now, that rate is 7% a year.

The good news: 2026 isn't over.

✅ W-2 job? Raise your withholding before December 31st. The IRS treats withholding as paid evenly through the year, so it can help cover the quarters you missed.
✅ Your last 2026 estimated payment is due January 15, 2027.
✅ For 2027, use the safe harbor. Pay in 100% of your 2026 tax on time each quarter (110% if your 2026 adjusted gross income was over $150,000), and this penalty doesn't apply.

Penalties are what happens when there's no plan. Q4 is your last quarter to build one for 2026.

📅 Book a Clarity Call through the link in my bio.

10/17/2026

❓ Not sure where your tax situation actually stands?

That's exactly what the Clarity Call is for.

One conversation to talk through where things are, what's been on your mind, and what the right next step looks like, whether that's planning, cleanup, bookkeeping, or a clean start with your return.

No fluff. Just clarity. ✅

📌 New clients: tap the Clarity Call link in bio to book.

Which one is on your list right now: planning, cleanup, bookkeeping, or a clean start? Drop the word below. 👇🏽

10/17/2026

📖 I'm the CPA who explains the why.

Most tax content you see online didn't come from the source. It came from someone's interpretation of someone else's summary.

At The Relatable CPA, we start where the rules actually live: Title 26 of the United States Code, the Internal Revenue Code. Then we work forward to what it means for you.

Not trends. Not guesswork. The real law, explained. ✅

That's the difference between having information and having knowledge.

👉🏽 Want your own situation explained this way? New clients can book a Clarity Call through the link in bio.

Would you rather know the rule or the reason behind it? Comment "rule" or "why." 👇🏽

10/17/2026

🙌🏽 For tax professionals: there's a space for you to go deeper.

Not just CE hours. Not surface-level content.

Relatable CPA Tax Pros is a free community on Skool built around one thing: going back to the actual code and doing the work at a higher level.

CPAs, EAs, and tax preparers, whether you prepare 1 return or 1,000, this is your room.

👉🏽 Join free through the link in bio.

We'd love to have you. 💚

How many seasons have you been preparing returns? Drop the number below. 👇🏽

10/16/2026

Missed October 15th? Here's what's running right now. ⏰

When a return or payment is late, the IRS doesn't add just one charge. It can add 4, and each one runs on its own clock:

1️⃣ Failure to file: 5% of the unpaid tax per month, up to 25% (IRC §6651(a)(1))
2️⃣ Failure to pay: 0.5% per month, up to 25% (IRC §6651(a)(2))
3️⃣ Interest: 7% a year, compounded daily, on the tax and the penalties (IRC §6601, §6621)
4️⃣ Estimated tax penalty: on each quarterly payment that was missed or short (IRC §6654)

Two things most people don't know:
🔹 When failure to file and failure to pay run in the same month, together they top out at 5% (IRC §6651(c)(1)). Filing is what shrinks the bill fastest.
🔹 If you were on extension and paid at least 90% by April 15th, with the rest paid by your extended due date, the failure-to-pay penalty generally doesn't apply (Treas. Reg. §301.6651-1(c)(3)).

And if you have 3 years of filing and paying on time, the IRS's new Automatic Exemption from Penalty may remove some of these charges without you having to ask.

The fastest way to stop the clocks: file, pay what you can, and set up a payment plan if you need one.

Q4 is your last quarter to plan for 2026. Penalties are what happens when there's no plan. 📅

📞 New here? Book a Clarity Call (link in bio). Already a client? Email [email protected].

💾 Save this so you have it next year.

10/15/2026

The scariest part of an IRS letter is usually not knowing what's in it. 📩

Here's what many people don't realize: penalties are not always final.

✅ New automatic penalty relief: The IRS is replacing First Time Abate with the Automatic Exemption from Penalty (AEP). If you filed and paid on time for the prior 3 years, the IRS can now remove failure-to-file, failure-to-pay, and failure-to-deposit penalties automatically, without you having to ask. It starts with 2025 returns and fully takes over for returns originally due on or after January 1, 2027.

⚠️ During the changeover: some people who qualify will still get a penalty notice. If that's you, don't assume you have to pay it. You can still request First Time Abate.

✅ Reasonable cause: many penalties apply "unless it is shown that such failure is due to reasonable cause" (IRC §6651(a)). Serious illness, a death in the family, or a natural disaster can qualify with the right documentation.

⛔ What relief doesn't usually cover: interest. It generally keeps accruing on the underlying balance (IRC §6601).
And every letter has a response deadline printed inside. Miss it, and your appeal rights can shrink.

🗓️ Open the envelopes. Put them in 1 pile. Then get help reading them.

📞 New here? Book a Clarity Call (link in bio). Already a client? Email [email protected].

Tax pros: with AEP rolling out, check every penalty notice on a 2025 return. Did the client qualify, and did the relief actually post? If not, First Time Abate is still available during the transition. 🤝🏽