Bend Tax Service Llc

10/01/2025

All IRS staffers will work during the first five business days of a potential government shutdown, according to a lapsed appropriations contingency plan posted Monday.

The plan said that money from the Inflation Reduction Act of 2022, P.L. 117-169, will pay salaries. The IRS has more than 74,000 employees when adjusted for the deferred resignation plan, according to the contingency plan for fiscal year 2026. Federal employees who work during a shutdown are not paid until the shutdown ends.

The IRS’s original Inflation Reduction Act funding, $79.4 billion over 10 years, was reduced to $37.6 billion through congressional cuts as of March, according to an August report by the Treasury Inspector General for Tax Administration. As of March 31, the IRS had spent about $13.8 billion of that funding, the report said.

“With this funding the IRS will not experience a lapse in appropriations on October 1, 2025, and normal IRS operations will continue,” the contingency plan said.

The government will shut down at 12:01 a.m. Wednesday unless Congress can agree to a continuing resolution to keep it operating. The U.S. House of Representatives passed a bill to keep the government funded for seven more weeks. It remains stuck in the Senate, whose rules mean a temporary measure to keep the government open would need at least seven Democratic votes and all 53 Republican votes to get the necessary 60 votes.

The IRS posted the plan as it is required to do but does not expect it to be necessary, the agency said in the plan. “While we do not anticipate using the plan, prudent management requires that agencies prepare for this contingency,” the plan said.

Earlier Monday, before the IRS posted the contingency plan, the AICPA urged the IRS to keep all employees working during a shutdown.

In a letter to the IRS, the AICPA cited deadlines for taxpayers and tax practitioners as a reason the IRS should maintain full staffing, including extended 2024 tax returns due by Oct. 15, tax-exempt organization returns due Nov. 17, and expatriate tax returns due Dec. 15. A government shutdown also could delay the filing season that normally would start in mid-January and the issuance of guidance for H.R. 1, P.L. 119-21, commonly known as the One Big Beautiful Bill Act, the letter said.

09/25/2025

IR-2025-94, Sept. 23, 2025 — The Internal Revenue Service, working with the U.S. Department of the Treasury, today announced that paper tax refund checks for individual taxpayers will be phased out beginning on Sept. 30, 2025, as required by Executive Order 14247, to the extent permitted by law.

10/02/2024

PRELIMINARY INFORMATION - CHECK THE IRS WEBSITE AND YOUR STATE WEBSITE FOR SPECIFIC INSTRUCTIONS.

Your Disaster-Related Tax Questions Answered
Postponements, qualified disasters, qualified disaster relief payments, and qualified disaster recovery distributions
THOMAS A. GORCZYNSKI

OCT 2

Vast swaths of the United States (and some areas outside of the United States) are subject to special tax rules due to being within declared disaster areas. In the last few days, I have received many questions on disaster-related topics, and below are the answers to these frequently asked questions.
Has the IRS announced postponed deadlines for a particular disaster?

The IRS has a website where they accumulate all announced disaster postponements; I recommend you bookmark this site as a useful reference.

Even if the IRS has not made an announcement, §7508A(d) provides an automatic 60-day postponement regardless of any IRS announcement beginning on the earliest declaration date for a major disaster for which the President provides financial assistance under §408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5174). This automatic postponement applies to six specific acts for qualified taxpayers defined in §7508A(d)(2):
1. Filing any return of income, estate, gift, employment, or excise tax,
2. Payment of any income, estate, gift, employment, or excise tax or any installment thereof or of any other liability to the United States in respect thereof,
3. Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court,
4. Allowance of a credit or refund of any tax,
5. Filing a claim for credit or refund of any tax, and
6. Bringing suit upon any such claim for credit or refund.
The above actions are postponed for 60 days even if later IRS guidance does not explicitly postpone these actions further; see Abdo and Farah v. Comm., 162 T.C. No. 7 (2024).

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01/02/2024

The Corporate Transparency Act requirement is now effective. The link will take you to the website at the Treasury Dept to learn more about who is required to file and how to file.

Existing Companies Have One Year to File; New Companies Must File Within 90 Days of Creation or RegistrationWASHINGTON – Today, the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) began accepting beneficial ownership information reports. The bipartisan Corporate T...

11/28/2023

My email is back up!

11/28/2023

My email is currently down, please use [email protected] until further notice.

Thanks for your patience.

Sharla

03/09/2023

March 15 is the deadline for SCorp and Partnership returns. If you haven't filed get your extension filed as soon as possible.

01/08/2023

The 2022 tax season is here! The IRS has not announced the opening filing date yet but we can start the return anytime.

Give us a call or text to 541 388-1235.

12/23/2022

IRS announces delay for implementation of $600 reporting threshold for third-party payment platforms’ Forms 1099-K

WASHINGTON — The Internal Revenue Service today, December 23, 2022, announced a delay in reporting thresholds for third-party settlement organizations set to take effect for the upcoming tax filing season.

As a result of this delay, third-party settlement organizations will not be required to report tax year 2022 transactions on a Form 1099-K to the IRS or the payee for the lower, $600 threshold amount enacted as part of the American Rescue Plan of 2021.

As part of this, the IRS released guidance today outlining that calendar year 2022 will be a transition period for implementation of the lowered threshold reporting for third-party settlement organizations (TPSOs) including Venmo, PayPal and CashApp that would have generated Form 1099-Ks for taxpayers.

Bottom line: it goes into effect for 2023.

10/20/2022

IR-2022-182, October 18, 2022 — The Internal Revenue Service today announced the tax year 2023 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2022-38 provides details about these annual adjustments.