Oklahoma Society of Enrolled Agents News

OSEA News Flash Oklahoma Tax Commission Data Breach – Client Advisory for Enrolled Agents

Edward Moore — Thu, 02 Apr 2026 17:46:07 GMT

Dear OSEA Members,

The Oklahoma Tax Commission (OTC) has confirmed a significant data security incident involving its online taxpayer portal, the Oklahoma Taxpayer Access Point (OkTAP) system. Many of your clients may receive or have already received notification letters, and this breach could impact tax filing security and identity protection efforts.

Incident Summary

Unauthorized Access: Third parties gained access to certain W-2 and 1099 files stored in the OkTAP system.
Timeframe: July 5, 2024, through December 20, 2025 (some letters reference September 18, 2025 – December 20, 2025).
Data Exposed: Names and Social Security Numbers (SSNs) from the affected files. No additional financial account information was specified in official disclosures.
Discovery: Suspicious activity was detected in December 2025 in coordination with the IRS. A full forensic investigation followed, with the breach formally documented on March 10, 2026.
Notifications: Personalized letters dated March 27, 2026, were mailed to impacted individuals. The total number of affected taxpayers has not been publicly disclosed, but notifications have gone to Oklahoma residents and at least some out-of-state individuals.

OTC’s Actions

The agency cooperated with the IRS to monitor for fraudulent filings, reviewed its security standards, and implemented additional safeguards in the OkTAP system. Affected individuals are being offered 12 months of complimentary single-bureau credit monitoring and fraud assistance through Cyberscout (a TransUnion company).

Guidance for Enrolled Agents and Your Clients

As tax professionals, we play a key role in helping clients navigate this situation. Recommend the following proactive steps:

File 2025 Returns Promptly — Encourage clients to file as soon as possible (if not already filed) to reduce the risk of fraudulent returns being submitted using their information.
IRS Identity Protection PIN (IP PIN) — Strongly consider helping clients apply for an IP PIN for enhanced protection on current and future filings.
Credit Monitoring — Advise clients who received a letter to enroll immediately in the free 12-month credit monitoring service using the activation code provided.
Ongoing Monitoring:
- Review bank, credit card, and IRS account statements regularly.
- Pull free annual credit reports at AnnualCreditReport.com.
- Consider a credit freeze or fraud alert with the major bureaus if additional protection is desired.
Vigilance Against Scams — Warn clients to be wary of phishing emails, calls, or texts purporting to be from the IRS, OTC, or related to this breach.

How OSEA Members Can Assist Clients

Review any notification letters clients bring to you and provide personalized guidance.
Assist with IP PIN applications and secure tax preparation practices.
Remind clients of your office’s commitment to data security and confidentiality.

This incident underscores the ongoing risks to taxpayer data in state systems and the value of professional representation. OSEA will continue monitoring developments and will share updates as more information becomes available.

If you have clients who received letters or have questions about this breach, feel free to share experiences (without disclosing confidential details) with fellow members via our forums or upcoming meetings.

Stay informed and continue providing excellent service to your clients during this tax season.

Best regards,

Edward M. Moore, EA

President - Oklahoma Society of Enrolled Agents

Recent Tax News Updates for Enrolled Agents (December 30, 2025 – January 12, 2026)

Edward Moore — Thu, 15 Jan 2026 02:53:32 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past two weeks, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-129, Dec. 31, 2025: Treasury and IRS issued guidance on the new deduction for car loan interest under the One, Big, Beautiful Bill, including the “No Tax on Car Loan Interest” provision. Enrolled agents can help eligible clients claim this deduction to lower taxable income and potentially increase refunds. Link

Oklahoma Tax Commission News

January 2026 Collections and Rates, Jan. 9, 2026: This update details sales and use tax collections and rates for January 2026. Enrolled agents can reference this when advising clients on state tax compliance and obligations. Link

Jan. 12, 2026: Oklahoma’s tax filing season is starting soon, encouraging early preparation for faster refunds. Enrolled agents can use this to remind clients to organize documents and file promptly. Link (X)

Jan. 9, 2026: Employers issue various 1099 forms by Jan. 31, including 1099-G for unemployment from OESC. Enrolled agents should ensure clients receive and report these forms correctly to avoid issues. Link (X)

Jan. 7, 2026: If clients receive a bill from OTC, they should follow instructions to pay or set up a plan via OkTAP. Enrolled agents can assist clients in resolving these matters to prevent penalties. Link (X)

Jan. 5, 2026: Tax time tips include accessing OkTAP/IRS accounts, organizing documents, checking ITINs, reviewing withholding, and setting up direct deposit. These reminders help enrolled agents guide clients toward smoother filings. Link (X)

Jan. 2, 2026: Employers must file W-2s on OkTAP by January 31. Enrolled agents can advise business clients on this deadline to ensure compliance. Link (X)

Dec. 31, 2025: OTC offices closed Jan. 1 for the New Year, but OkTAP remains available 24/7. Enrolled agents can inform clients that online services continue uninterrupted. Link (X)

Upcoming OSEA Events

OSEA Board Meeting, January 16, 2026: This is a regularly scheduled board meeting of the Oklahoma Society of Enrolled Agents. All members and associates are welcome to attend, offering a chance to engage in governance and networking. Registration Link

Major Annual OSEA Seminars

Northeast Oklahoma Annual Seminar (October 29–30, 2026): This seminar offers up to 16 CE units, focusing on key topics such as tax law changes, ethics, and federal tax updates essential for maintaining professional standards. Featuring prominent headliners and options for in-person or virtual attendance, it provides enrolled agents with valuable insights to better serve clients and advance their careers. Network with peers while gaining practical knowledge to apply in daily practice.

Oklahoma City Annual Seminar (November 12-13, 2026): Delivering up to 16 CE units, this event covers partnerships, IRS updates, and advanced tax strategies critical for complex client scenarios. With expert headliners and flexible in-person or virtual formats, it's designed to enhance enrolled agents' expertise and compliance skills. Attendees can benefit from interactive sessions tailored to Oklahoma-specific tax issues.

The Oklahoma Society of Enrolled Agents (OSEA) is a professional organization dedicated to representing and supporting enrolled agents in Oklahoma through education, advocacy, and networking opportunities. Visit us at EAOK.org for more information and resources.

Recent Tax News Updates for Enrolled Agents (December 23–29, 2025)

Edward Moore — Tue, 30 Dec 2025 22:36:35 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-126, Dec. 23, 2025: The IRS has updated FAQs on changes to the limitation on business interest expense deductions under Section 163(j) as part of the One Big, Beautiful Bill, providing essential guidance for enrolled agents advising business clients on optimizing interest deductions and compliance. This helps in refining tax strategies for corporations and partnerships affected by the new rules. Link

IR-2025-127, Dec. 23, 2025: Updates to Premium Tax Credit FAQs address modifications from the One Big, Beautiful Bill and expired provisions, enabling enrolled agents to better assist clients with health insurance-related tax credits and ensure accurate Form 8962 filings. This is particularly useful for individual taxpayers navigating affordability and eligibility changes. Link

IR-2025-128, Dec. 29, 2025: The IRS announced an increase in the 2026 optional standard mileage rate for business use to 72.5 cents per mile, up 2.5 cents, which enrolled agents can use to advise clients on vehicle expense deductions for more favorable tax outcomes. This adjustment accounts for rising costs and impacts self-employed individuals and business travel reimbursements. Link

Oklahoma Tax Commission News

Dec. 23, 2025 (X post): The OTC announced holiday office closures on December 24 and 25, while emphasizing that online services via OkTAP remain available, allowing enrolled agents to guide clients on handling time-sensitive tax matters without interruption during the festive period. This ensures continued access to filing and payment options. Link (X)

Dec. 26, 2025 (X post): The OTC encouraged registration for fireworks sales tax permits via OkTAP ahead of New Year's Eve, which is relevant for enrolled agents representing retail or seasonal business clients to maintain sales tax compliance and avoid penalties. This timely reminder supports proactive planning for holiday-related sales activities. Link (X)

Upcoming OSEA Events

OSEA Education Committee Meeting, January 9, 2026: This regular meeting invites all OSEA members and associates to contribute ideas for planning educational events in 2025 and beyond, offering a great opportunity for enrolled agents to shape professional development resources. Join to network and influence future seminars and workshops. Registration Link

Major Annual OSEA Seminars

Northeast Oklahoma Annual Seminar (October 29–30, 2026): This premier event offers up to 16 CE credits, focusing on critical areas such as tax law updates, ethics, and federal tax changes to keep enrolled agents at the forefront of their practice. Featuring renowned headliners and expert speakers, it provides practical insights for client advisory services. Available in both in-person and virtual formats for convenient professional development.

Oklahoma City Annual Seminar (November 12-13, 2026): Enrolled agents can earn up to 16 CE units through sessions on partnerships, IRS updates, and advanced tax strategies, enhancing skills for complex client scenarios. With top headliners delivering actionable knowledge, this seminar supports ongoing education and networking. Choose in-person attendance or virtual participation for flexibility.

Recent Tax News Updates for Enrolled Agents (December 9–15, 2025)

Edward Moore — Wed, 17 Dec 2025 15:30:31 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-119, Dec. 9, 2025: The Treasury and IRS issued Notice 2026-05, offering guidance on new tax benefits for Health Savings Account (HSA) participants under the One Big Beautiful Bill, enabling enrolled agents to advise clients on expanded HSA contributions and related tax advantages to optimize health-related tax planning. https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-new-tax-benefits-for-health-savings-account-participants-under-the-one-big-beautiful-bill

IR-2025-120, Dec. 12, 2025: The IRS Criminal Investigation division released its Fiscal Year 2025 Annual Report, highlighting investigative achievements through new partnerships and techniques, which can help enrolled agents educate clients on emerging compliance risks and enforcement priorities to avoid potential audits or penalties. https://www.irs.gov/newsroom/irs-ci-issues-fiscal-year-2025-annual-report-showcasing-banner-investigative-results

IR-2025-121, Dec. 12, 2025: The Treasury and IRS issued Revenue Procedure 2026-6, allowing states to make an advance election for a new federal tax credit related to contributions to scholarship-granting organizations under the One Big Beautiful Bill, providing enrolled agents with tools to guide clients on potential tax credits for educational contributions starting in 2027. https://www.irs.gov/newsroom/treasury-irs-allow-states-to-make-an-advance-election-to-participate-in-the-new-federal-tax-credit-for-individual-contributions-to-scholarship-granting-organizations-under-the-one-big-beautiful-bill

Oklahoma Tax Commission News

No Oklahoma Tax Commission news was found for this period after reviewing multiple sources.

The OTC posted on X about hiring in their Audit Division, which could appeal to enrolled agents interested in opportunities to contribute to tax compliance and auditing efforts within the state agency. https://x.com/oktaxcommission/status/1999494583177089502 (Source: X)

Upcoming OSEA Events

OSEA Board Meeting December 17, 2025, December 17, 2025: This regularly scheduled virtual board meeting via Zoom is open to all members and associates, providing an opportunity to stay engaged with OSEA leadership and discussions on society matters. https://eaok.org/event-6146678

Major Annual OSEA Seminars

Northeast Oklahoma Annual Seminar (October 29–30, 2026): This premier event offers up to 16 CE units, covering essential topics such as tax law updates, ethics, and federal tax developments, designed to enhance enrolled agents' expertise and compliance knowledge. Featuring headliners from the IRS and tax industry experts, it provides both in-person and virtual attendance options for flexible professional development.

Oklahoma City Annual Seminar (November 12-13, 2026): Enrolled agents can earn up to 16 CE units through sessions on partnerships, IRS updates, and advanced tax strategies, tailored to support practice growth and client service. With prominent headliners including tax professionals and agency representatives, the seminar offers in-person and virtual formats to accommodate diverse learning preferences.

Recent Tax News Updates for Enrolled Agents (December 2–8, 2025)

Edward Moore — Tue, 09 Dec 2025 20:46:18 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-118 (Dec. 3, 2025): This announcement highlights the start of National Tax Security Awareness Week to combat tax-related identity theft, requiring enrolled agents to advise clients on enhanced security measures for their tax information. https://www.irs.gov/newsroom/irs-and-security-summit-partners-announce-10th-annual-national-tax-security-awareness-week

IR-2025-117 (Dec. 2, 2025): The guidance provides details on Trump Accounts as new retirement accounts for eligible children, obliging enrolled agents to inform clients about setup and regulatory updates to optimize tax planning. https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-trump-accounts-established-under-the-working-families-tax-cuts-notice-announces-upcoming-regulations

Oklahoma Tax Commission News

Dec. 8, 2025: This update on sales and use tax collections and rates for December 2025 assists enrolled agents in advising clients on current tax trends and compliance requirements for monthly reporting. https://oklahoma.gov/tax/newsroom.html

Via X: Dec. 8, 2025: This post reminds sellers of fireworks for New Year’s Eve to register for a sales tax permit on OkTAP, enabling enrolled agents to guide clients through the process to avoid penalties during seasonal sales. https://x.com/oktaxcommission/status/1998029965976055906

Via X: Dec. 5, 2025: OTC is hiring for customer service roles in the Taxpayer Resource Center, which may interest enrolled agents seeking career opportunities or networking within state tax administration. https://x.com/oktaxcommission/status/1997063490159190205

Via X: Dec. 3, 2025: This reminder encourages organizing year-end documents like receipts and property sales records, helping enrolled agents prepare clients for smoother tax filings and reducing last-minute issues. https://x.com/oktaxcommission/status/1996187754611318802

Upcoming OSEA Events

OSEA Education Committee Meeting, December 12, 2025: This regular meeting allows members and associates to contribute ideas for planning educational events in 2025 and beyond, fostering professional growth and collaboration among enrolled agents. https://eaok.org/event-6468669/Registration

OSEA Virtual (Sooner) Event: “An Act to Provide for Reconciliation pursuant to Title II of H. Con. Res. 14” aka The One Big Beautiful Bill or OB3: [2-hour CPE], December 16, 2025: This virtual seminar analyzes individual and business provisions of the OBBB Act, including tax planning, deductions, credits, and changes, providing essential updates for enrolled agents to better serve clients. https://eaok.org/event-6448446/Registration

OSEA Board Meeting, December 17, 2025: This regularly scheduled board meeting is open to all members and associates, offering an opportunity for enrolled agents to stay involved in society governance and advocacy efforts. https://eaok.org/event-6146678/Registration

Major Annual OSEA Seminars

Northeast Oklahoma Annual Seminar (October 29–30, 2026): This premier event offers up to 16 CE units, covering key topics like tax law, ethics, and federal tax updates to enhance enrolled agents' expertise. Featuring prominent headliners, it provides flexible in-person and virtual options for comprehensive professional development. Attendees can network and gain practical insights to apply in their daily tax practice.

Oklahoma City Annual Seminar (November 12-13, 2026): Designed for professional advancement, this seminar delivers up to 16 CE units with focus on partnerships, IRS updates, and related tax strategies. Expert headliners will share actionable knowledge, available through in-person or virtual attendance. It's an ideal opportunity for enrolled agents to stay compliant and competitive in serving Oklahoma clients.

Recent Tax News Updates for Enrolled Agents (November 25–December 01, 2025)

Edward Moore — Tue, 02 Dec 2025 15:52:02 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-115 (November 25, 2025): The Department of the Treasury and the Internal Revenue Service issued Notice 2025-70 requesting comments on implementing a new tax credit for individuals under the One, Big, Beautiful Bill. This could affect enrolled agents advising clients on potential tax credit opportunities for contributions to scholarship granting organizations. Link

IR-2025-116 (November 26, 2025): The Internal Revenue Service encourages taxpayers to prepare for the 2026 filing season by visiting IRS.gov/GetReady for tips on what is new and what to consider before filing. Enrolled agents can use these resources to guide clients in early preparation, potentially simplifying the filing process and reducing errors for their clients. Link

Oklahoma Tax Commission News

OTC Holiday Donation Tax Credit Reminder (December 01, 2025): The OTC highlights that qualifying holiday donations can earn a tax credit on Form 511-CR, helping to lower Oklahoma taxes while supporting charitable causes. This information assists enrolled agents in advising clients on state-specific tax incentives for donations. X post

OTC Thanksgiving Closure Notice (November 27, 2025): The OTC offices were closed on November 27 and 28 for Thanksgiving, with online services via OkTAP available 24/7. Enrolled agents can use this to inform clients about potential delays in state tax inquiries during holidays. X post

Upcoming OSEA Events

OSEA Virtual (Sooner) Event: “An Act to Provide for Reconciliation pursuant to Title II of H. Con. Res. 14” aka The One Big Beautiful Bill or OB3: [2-hour CPE] (December 16, 2025, 2:00 PM - 4:30 PM): This virtual seminar features a two-hour CPE presentation analyzing individual and business provisions of the One Big Beautiful Bill Act, including tax planning strategies, critiques of No Tax on Tips and Overtime provisions, and updates on deductions, credits, and estate tax issues. It is designed for enrolled agents to stay updated on recent tax changes and enhance their professional knowledge. Registration

Major Annual OSEA Seminars

The Northeast Oklahoma Annual Seminar (October 29–30, 2026) offers up to 16 CE units, focusing on essential topics like tax law, ethics, and federal tax updates to support enrolled agents' continuing education and practice enhancement. Renowned headliners will deliver insights on current tax challenges and strategies. Both in-person and virtual attendance options are available to accommodate diverse needs.

The Oklahoma City Annual Seminar (November 12-13, 2026) provides up to 16 CE units, covering key areas such as partnerships, IRS updates, and advanced tax topics relevant to enrolled agents' daily work. Expert headliners will address practical applications and emerging issues in tax preparation. Participants can choose between in-person sessions or virtual access for flexibility in professional development.

Recent Tax News Updates for Enrolled Agents (November 11–17, 2025)

Edward Moore — Tue, 18 Nov 2025 20:33:04 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-111 (November 13, 2025): The IRS announced increases to retirement plan contribution limits for 2026, raising the 401(k) limit to $24,500 from $23,500 and the IRA limit to $7,500 from $7,000, enabling clients to enhance their tax-advantaged savings. Enrolled agents should review clients' retirement strategies to maximize these new limits and ensure compliance with updated withholding or contribution elections. https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500

IR-2025-112 (November 13, 2025): Interest rates for tax underpayments and overpayments will remain unchanged for the first quarter of 2026, staying at 8% for individuals and 7% for corporations, providing predictability in penalty and refund calculations. This stability allows enrolled agents to advise clients more confidently on installment agreements, estimated payments, and potential interest implications for outstanding balances. https://www.irs.gov/newsroom/interest-rates-remain-the-same-for-the-first-quarter-of-2026

Oklahoma Tax Commission News

The OTC reminded taxpayers to verify their paycheck withholding and update IRS and OTC W-4 forms for life changes like adding a new dependent, helping prevent over- or under-withholding issues. Enrolled agents can guide clients through these adjustments to align withholding with their current tax situation and minimize year-end surprises. X post: https://x.com/oktaxcommission/status/1988607818862075995

The OTC honored Veterans Day by closing offices while keeping online services operational, emphasizing the availability of digital resources for tax-related needs. This serves as a reminder for enrolled agents to encourage clients to use online portals for efficient access to forms and payments during closures. X post: https://x.com/oktaxcommission/status/1988215213041054175

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

Oklahoma Tax Commission News

Recent Tax News Updates for Enrolled Agents (October 28–November 3, 2025)

Edward Moore — Tue, 04 Nov 2025 17:14:06 GMT

Recent Tax News Updates for Enrolled Agents (October 28–November 3, 2025)

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

No IRS news releases were issued during this period, as confirmed by a double-check of the IRS Newsroom.

Additionally, here are relevant recent articles on IRS taxpayer services offerings and impacts during the government shutdown:

CPA: IRS Cuts, Shutdown Wearing on Taxpayers While Remaining Staff Hold Down Fort, November 3, 2025: The ongoing government shutdown is exacerbating delays at the understaffed IRS, leading to prolonged wait times for taxpayer assistance and resolution of issues, which enrolled agents should factor into client expectations for IRS interactions and prepare alternative strategies for urgent matters. Link: https://tax.thomsonreuters.com/news/cpa-irs-cuts-shutdown-wearing-on-taxpayers-while-remaining-staff-hold-down-fort/

The Impact Of The Government Shutdown On IRS Taxpayer Assistance, November 1, 2025: Due to the shutdown starting October 8, 2025, IRS Taxpayer Assistance Centers are closed, and services like phone support for complex issues are limited, impacting enrolled agents' ability to resolve client queries promptly and requiring reliance on online tools or mailed correspondence. Link: https://www.forbes.com/sites/nathangoldman/2025/11/01/the-impact-of-the-government-shutdown-on-irs-taxpayer-assistance/

IRS Shutters More Functions as Shutdown Drags On, October 29, 2025: The IRS warns of refund delays during the shutdown, with only error-free, electronically filed Form 1040 refunds being processed, advising enrolled agents to inform clients about potential holds on paper returns and other services until full operations resume. Link: https://www.bdo.com/insights/tax/irs-shutters-more-functions-as-shutdown-drags-on

As a resource, the IRS provides current processing status for tax forms at https://www.irs.gov/help/processing-status-for-tax-forms, where as of November 2025, electronic individual and business returns are generally processed within 21 days, while paper original returns received in September 2025 are being processed, helping enrolled agents track client return statuses amid any shutdown-related delays.

Oklahoma Tax Commission News

November 3, 2025: This post explains how tax dollars support the Office of Juvenile Affairs by funding education, prevention, and treatment for at-risk youth, enabling enrolled agents to inform clients about the positive community impacts of their Oklahoma tax contributions. Link (X): https://x.com/oktaxcommission/status/1985361503856288162

October 31, 2025: OTC showcases its workplace culture during Halloween, highlighting employee empowerment and joy while promoting open positions, which may interest enrolled agents in understanding state tax agency dynamics or exploring career opportunities. Link (X): https://x.com/oktaxcommission/status/1984274957749125588

October 31, 2025: As October concludes, OTC reminds taxpayers to review year-end strategies like estimated payments, retirement contributions, and credits, helping enrolled agents advise clients on optimizing their Oklahoma tax positions before the year ends. Link (X): https://x.com/oktaxcommission/status/1984259187447091561

Major Annual OSEA Seminars

Oklahoma City Annual Seminar (November 13–14, 2025): This seminar offers up to 16 CE units with key topics including partnerships (introduction, advanced, dissolutions), IRS updates, gross income, ethics under Circular 230, and headliners Francis X. Degen, EA, USTCP, and Jane Ryder, EA CPA. It supports enrolled agents' continuing education needs with practical insights into tax representation and compliance, available in-person at OSU-OKC with lunch or virtually. Registration link: https://eaok.org/event-6030934.

Recent Tax News Updates for Enrolled Agents (October 21–27, 2025)

Edward Moore — Tue, 28 Oct 2025 17:03:54 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-108, October 27, 2025: Enrolled agents must renew their Preparer Tax Identification Numbers (PTINs) annually; the 2026 renewal period is now open, impacting tax practices by ensuring compliance for over 800,000 preparers to avoid penalties in client filings. Link: https://www.irs.gov/newsroom/irs-reminds-paid-tax-preparers-of-annual-ptin-renewal-requirement.

IR-2025-107, October 23, 2025: New FAQs in Fact Sheet 2025-08 clarify the dollar threshold for Form 1099-K reporting, affecting enrolled agents' advice on third-party payment network transactions for clients to ensure accurate information returns and avoid underreporting issues. Link: https://www.irs.gov/newsroom/irs-issues-faqs-on-form-1099-k-filing-threshold-under-the-one-big-beautiful-bill.

IR-2025-106, October 22, 2025: Fact Sheet 2025-07 provides guidance on restrictions for ERC claims filed after Jan. 31, 2024, for Q3/Q4 2021, requiring enrolled agents to counsel clients on potential denial of credits and refunds to manage claim expectations and compliance risks. Link: https://www.irs.gov/newsroom/irs-issues-faqs-on-limitations-for-employee-retention-credit-refunds-under-the-one-big-beautiful-bill.

IR-2025-105, October 21, 2025: Notice 2025-57 offers penalty relief and guidance for 2025 car loan interest reporting, assisting enrolled agents in advising business clients and lenders on new requirements to minimize non-compliance penalties during the transition. Link: https://www.irs.gov/newsroom/treasury-and-irs-provide-transitional-guidance-on-car-loan-interest-reporting-under-the-one-big-beautiful-bill.

Additionally, here are a couple of non-biased news articles on the recently passed IRS MATH Act:

The Senate passed a bill to fix IRS math error notices for filers who make simple mistakes on their tax returns, helping enrolled agents better assist clients in understanding and resolving these notices promptly. Link: https://www.cnbc.com/2025/10/23/irs-math-error-notices.html.
The Senate passed legislation that would require the IRS to explain any math or clerical errors made on federal returns and notify taxpayers, enabling enrolled agents to provide clearer guidance and reduce client confusion during error resolutions. Link: https://www.taxnotes.com/lr/resolve/featured-news/senate-passes-bill-to-notify-taxpayers-of-math-errors-on-returns/7t6k3.

Oklahoma Tax Commission News

October 27, 2025: The OTC provides guidance on setting up payment plans via OkTAP for those receiving billing letters, which enrolled agents can use to help clients manage tax debts efficiently without full immediate payment. Link: https://x.com/oktaxcommission/status/1982809599527760229 (from X).

October 23, 2025: The OTC highlights its resource page with helpful videos, including tutorials and walk-throughs, aiding enrolled agents in educating clients on tax processes and compliance. Link: https://x.com/oktaxcommission/status/1981329839190581462 (from X).

Major Annual OSEA Seminars

The Northeast Oklahoma Annual Seminar on October 30–31, 2025, at Northeastern State University in Broken Arrow, offers up to 16 CE units with sessions on retirement planning, estate and trust returns, ethics, S corporations, federal tax updates, and more. Headliners Randy Adams, EA, MSA, and Melinda Garvin, EA, will deliver key content, supplemented by Oklahoma tax updates and IRS discussions. This event supports enrolled agents' professional growth with both in-person and virtual options; register at https://eaok.org/event-5958673.

The Oklahoma City Annual Seminar on November 13–14, 2025, at OSU-OKC Student Center, provides up to 16 CE units focusing on partnerships, gross income, ethics, federal updates, and related topics. Featuring speakers Francis X. Degen, EA, USTCP, and Jane Ryder, EA, CPA, along with IRS and Oklahoma tax sessions, including in-person case resolution by the Taxpayer Advocate Service. Enrolled agents can attend in-person or virtually to meet continuing education needs; register at https://eaok.org/event-6030934.

Recent Tax News Updates for Enrolled Agents (October 14–20, 2025)

Edward Moore — Tue, 21 Oct 2025 14:41:55 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-104 (October 14, 2025): The IRS reminds individuals with tax year 2024 extensions that returns are due tomorrow, unaffected by the appropriations lapse. This impacts enrolled agents by requiring them to advise clients on imminent filing deadlines and payment obligations to avoid penalties in their tax practice. Link

External Article: IRS layoffs that were ‘off the table’ this summer now deepen short-staffing concerns (October 14, 2025): The IRS's issuance of reduction-in-force (RIF) notices during the government shutdown has resulted in approximately 1,446 layoffs at the Treasury Department, primarily affecting the agency's human resources and IT workforce, exacerbating existing short-staffing issues following a 25% workforce reduction earlier this year through voluntary separations. This disrupts preparations for the upcoming tax filing season, including hiring and training thousands of new customer service representatives and revenue agents, potentially leading to delays in processing, outdated systems, and backlogs that could hinder tax practitioners' access to the dedicated hotline and overall support for clients. Link

Oklahoma Tax Commission News

No Oklahoma Tax Commission news was found for this period after reviewing multiple sources. However, the following relevant updates were posted on X (formerly Twitter):

On October 20, 2025, the OTC announced internet and phone service interruptions, which may delay enrolled agents' ability to contact the agency for client inquiries or filings; the issue is being addressed for quick resolution. From X: Link
On October 20, 2025, a reminder that September sales tax filings for businesses are due today, enabling enrolled agents to guide clients on timely submissions to prevent late fees and maintain compliance. From X: Link
On October 15, 2025, final call for the filing deadline on tax extensions, critical for enrolled agents to ensure clients file today to avoid penalties on state returns. From X: Link
On October 14, 2025, a scam alert about fake texts claiming approved tax refunds, advising no clicks or responses; this helps enrolled agents educate clients on protecting personal information, as the OTC never requests details via text. From X: Link

Upcoming OSEA Events

OSEA Education Committee Meeting, October 23, 2025, 9:00 AM - 10:00 AM: This virtual Zoom meeting invites all OSEA members to contribute ideas for planning educational events in 2025 and beyond, providing enrolled agents with a platform to influence professional development programs. Registration Link
OSEA Northeast Oklahoma Chapter Event - Beyond the Return: Solving IRS Issues for Your Clients, Part 2, October 24, 2025, 12:00 PM - 2:00 PM: Edward Moore, EA, delivers a 1-hour CE presentation on key IRS interactions such as obtaining transcripts, appeals, audit reconsideration, penalty abatement, and spouse relief, offering practical tools for enrolled agents, especially newcomers, to resolve client issues effectively. Registration Link
Northeast Oklahoma Annual Seminar, October 30–31, 2025, 8:00 AM - 5:00 PM: This in-person or virtual conference at Northeastern State University – Broken Arrow provides up to 16 CE units through sessions on retirement planning, estate and trust returns, ethics, S corporations, federal tax updates, SE tax, and more, helping enrolled agents stay current on essential topics. Registration Link

Major Annual OSEA Seminars

Northeast Oklahoma Annual Seminar (October 30–31, 2025): The 2025 OSEA Northeast Annual Seminar, hosted by the Oklahoma Society of Enrolled Agents at Northeastern State University in Broken Arrow, OK, offers up to 16 CE units through in-person or virtual (Zoom) attendance options. Key topics cover retirement planning, estate and trust returns, ethics, insurance reporting, client interviews, S corporations, federal tax updates, SE tax, IRS topics, and Oklahoma tax updates, presented by headliners Randy Adams, EA, MSA, and Melinda Garvin, EA, along with Mercean Lam from the IRS and Mike Kaufmann. Enrolled agents can benefit from this event's practical sessions on tax compliance and planning, with special early pricing extended through September 30, 2025, and lunch provided for on-site participants. Registration Link

Oklahoma City Annual Seminar (November 13–14, 2025): The 2025 OSEA Oklahoma City Annual Seminar, hosted by the Oklahoma Society of Enrolled Agents, offers up to 16 CE units through in-person or virtual (Zoom) attendance options at OSU-OKC Student Center. Key topics include gross income, Subtitle F, partnerships and LLCs, tax matters for lawsuits, ethics under Circular 230, IRS updates, and Oklahoma tax updates, with headliners Francis X. Degen, EA, USTCP, and Jane Ryder, EA CPA, plus presentations from Mercean Lam of the IRS and the Taxpayer Advocate Service for case resolutions. Enrolled agents can benefit from this event's comprehensive tax education, provided lunches for in-person attendees, and special pricing (e.g., $350 for members through October 16, 2025) to meet annual CE requirements efficiently. Registration Link

Recent Tax News Updates for Enrolled Agents (October 7–13, 2025)

Edward Moore — Wed, 15 Oct 2025 18:30:52 GMT

Recent Tax News Updates for Enrolled Agents (October 7–13, 2025)

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-103 (Oct. 9, 2025): The IRS announced annual inflation adjustments for tax year 2026, affecting over 60 tax provisions including tax rate schedules, standard deductions, and credits, which enrolled agents should incorporate into client tax planning and projections to ensure accurate advice and compliance. This update requires EAs to review and adjust strategies for clients in preparation for the upcoming filing season. Link

IR-2025-102 (Oct. 7, 2025): The IRS provided deposit penalty relief for the first three quarters of 2026 to remittance transfer providers subject to a new excise tax, helping enrolled agents advise affected clients on reduced compliance risks and proper deposit procedures under the guidance in Notice 2025-55. This relief can alleviate potential penalties for clients in the remittance industry, allowing EAs to focus on proactive tax management. Link

Oklahoma Tax Commission News

(Oct. 9, 2025): The OTC released updates on October 2025 sales and use tax collections and rates, enabling enrolled agents to guide clients on current obligations and ensure precise reporting and remittances in Oklahoma jurisdictions. This information is vital for EAs handling state tax compliance to avoid errors in client filings. Link

From X (Oct. 13, 2025): The OTC highlighted how Oklahoma tax dollars fund the Amtrak Heartland Flyer, connecting OKC and Fort Worth, which enrolled agents can use to educate clients on the tangible benefits of tax contributions and support discussions on state infrastructure deductions or credits. This post underscores the impact of tax revenues on public services relevant to client inquiries. Link (X)

From X (Oct. 9, 2025): The OTC posted job opportunities, inviting applications for roles that could appeal to enrolled agents seeking career advancement in state tax administration, offering insights into benefits and ways to contribute to Oklahoma's tax system. This is relevant for EAs interested in public sector positions or networking within the tax community. Link (X)

Upcoming OSEA Events

OSEA Central Oklahoma Chapter Event - Beyond the Return: Solving IRS Issues for Your Clients, Part 2 October 17, 2025: This in-person event features a 1-hour CE presentation by Edward Moore, EA, on practical IRS interaction strategies, including transcripts, appeals, penalty abatement, and spouse relief, helping enrolled agents enhance their ability to resolve client issues efficiently. It's ideal for newer EAs and tax professionals seeking actionable tools for compliance challenges. Registration Link

OSEA Education Committee Meeting October 23, 2025: This virtual Zoom meeting invites all OSEA members to contribute ideas for 2025 educational events, allowing enrolled agents to influence CE programming and stay ahead on professional development opportunities. It's a key networking chance for EAs to shape tax education initiatives. Registration Link

OSEA Northeast Oklahoma Chapter Event - Beyond the Return: Solving IRS Issues for Your Clients, Part 2 October 24, 2025: This in-person 1-hour CE session by Edward Moore, EA, covers essential IRS tools and procedures like audit reconsideration and penalty relief, equipping enrolled agents with strategies to confidently manage client IRS matters. Suitable for EAs at various experience levels to improve practice efficiency. Registration Link

Major Annual OSEA Seminars

Northeast Oklahoma Annual Seminar (October 30–31, 2025): This seminar offers up to 16 CE units with sessions on Form 4797, ethics, federal tax updates, and more, featuring expert headliners to deepen enrolled agents' knowledge and skills for client service. Available in both in-person and virtual formats, it's an essential opportunity for EAs to fulfill CE requirements while gaining practical insights into complex tax topics. Registration Link

Oklahoma City Annual Seminar (November 13–14, 2025): Providing up to 16 CE units, this event covers partnerships, IRS updates, and other critical areas with prominent speakers, supporting enrolled agents in staying compliant and competitive in their practices. Options for in-person or virtual attendance make it accessible for professional growth and networking among Oklahoma EAs. Registration Link

Recent Tax News Updates for Enrolled Agents (September 30 - October 6, 2025)

Edward Moore — Tue, 07 Oct 2025 14:51:39 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

Here are the key IRS updates from September 30 to October 6, 2025, with summaries tailored for Enrolled Agents focusing on tax compliance, preparation, and client advisory implications:

IR-2025-101 (October 6, 2025): IRS names Jarod Koopman as Acting Chief Tax Compliance Officer, overseeing enforcement divisions. This leadership change could influence IRS enforcement approaches, requiring EAs to adapt client compliance strategies and prepare for potential shifts in audit and collection interactions. Source
IR-2025-98 (October 1, 2025): IRS seeks volunteers for VITA and TCE programs. EAs can leverage this for community involvement, potentially enhancing client outreach and supporting low-income tax preparation services. Source
IR-2025-99 (October 1, 2025): IRS seeks feedback on draft Instructions for Form 6765 and extends reporting dates for the research credit. This affects EAs advising on R&D tax credits, streamlining compliance and allowing more time for accurate claim preparations. Source
IR-2025-100 (October 1, 2025): IRS Independent Office of Appeals launches a pilot for Post Appeals Mediation. EAs handling client disputes may benefit from this faster resolution option, improving outcomes in tax controversy cases. Source
IR-2025-97 (September 30, 2025): IRS provides tax relief for those affected by the conflict in Israel, postponing deadlines to September 30, 2026. EAs should inform qualifying clients about extended filing and payment options to ensure compliance without penalties. Source
IR-2025-96 (September 30, 2025): Treasury and IRS issue guidance on Qualified Opportunity Zone investments in rural areas. This is key for EAs guiding clients on tax-advantaged investments, impacting deferral strategies and rural development planning. Source

Oklahoma Tax Commission News

Recent OTC developments from September 30 to October 6, 2025, including official releases and social media updates relevant to state tax practice:

Oklahoma Tax Commission Announces Tax Relief for Disaster-Affected Counties (September 30, 2025): OTC provides tax relief for counties hit by disasters, potentially including deadline extensions or adjustments. EAs should review client eligibility in affected areas to manage state tax obligations effectively. Source
Customer Service Week Announcement (October 6, 2025): OTC celebrates Customer Service Week, emphasizing transparency and friendly service. EAs can use this as a reminder to direct clients to OTC resources for smoother state tax inquiries. Source
Tax Extension Reminder (October 3, 2025): If clients filed a federal extension, their Oklahoma return is due by October 15, 2025. EAs should advise clients to prepare documents early to avoid delays in state filings. Source
Financial Planning Month Promotion (October 1, 2025): OTC highlights October as Financial Planning Month, promoting OkTAP for tax management. EAs can recommend OkTAP to clients for efficient state tax planning and payments. Source

Additionally, the Oklahoma State Treasurer reported a rebound in September 2025 revenues, driven by income tax (up 8.4% year-over-year) and gross production tax gains, which may signal positive trends for state tax collections and client planning. Source

Upcoming OSEA Events

Blurb on events for the next week (October 7-14, 2025) and up to 14 days forward (through October 21, 2025), based on the OSEA events page. Note: No events are listed for October 7-14, but the following are scheduled within the 14-day window:

OSEA Education Committee Meeting (October 10, 2025, 9:00 AM): Open to all members for planning 2025 educational events. Join via Zoom to contribute ideas. Register/Event Page
OSEA Central Oklahoma Chapter Event - Beyond the Return: Solving IRS Issues for Your Clients, Part 2 (October 17, 2025, 11:30 AM - 1:30 PM): 1-hour CE presentation on IRS tools, appeals, audits, and relief options. No cost (meal on own). Location: The Big Biscuit, 6406 N May Ave, Oklahoma City, OK 73116. Register/Event Page

Major Annual OSEA Seminars

OSEA hosts two major annual seminars for professional development and CE credits:

Northeast Oklahoma Annual Seminar: Typically held in late October (e.g., October 30-31, 2025). Focuses on tax education and networking for EAs in the region. More Info/Register
Oklahoma City Annual Seminar: Typically in mid-November (e.g., November 13-14, 2025). Provides in-depth CE sessions on federal and state tax topics. More Info/Register

Recent Tax News Updates for Enrolled Agents (September 23–29, 2025) and Special Topics

Edward Moore — Tue, 30 Sep 2025 14:35:31 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IR-2025-95 (Sept. 29, 2025): The Treasury and IRS have issued interim final regulations and a proposed rulemaking to reduce the PTIN user fee for tax professionals to $10 effective for the renewal cycle starting October 16, 2025, which brings the total cost including the $8.75 processing fee to $18.75. This change will lower costs for enrolled agents renewing their PTIN, allowing them to allocate resources more efficiently in their practices. Full release

IR-2025-94 (Sept. 23, 2025): The IRS and Treasury announced the phase-out of paper tax refund checks for individual taxpayers starting September 30, 2025, in line with Executive Order 14247, to promote efficiency and security. Enrolled agents should advise clients to switch to direct deposit or other electronic methods to avoid delays in receiving refunds and ensure compliance with the new policy. Full release

Oklahoma Tax Commission News

From X (@oktaxcommission), Sept. 29, 2025: The OTC encourages taxpayers to opt in for paperless 1099-G tax documents via OkTAP for a quick, easy, and secure process. Enrolled agents can guide clients through this option to streamline document receipt and reduce mailing risks, enhancing efficiency in tax preparation. View post on X

Disaster Tax Relief Updates

Oklahoma Wildfire and Straight-Line Winds Disaster Extensions Date Announced: September 23, 2025 (on EAOK.org News) Summary: The IRS provides automatic tax relief for individuals and businesses in disaster-designated Oklahoma counties (Oklahoma, Cleveland, Creek, Lincoln, Logan, Pawnee, and Payne) affected by wildfires and straight-line winds, postponing filing and payment deadlines falling on or after March 14, 2025, and before November 3, 2025, to November 3, 2025. This covers income, payroll, excise taxes, quarterly estimated payments, and retirement contributions (FEMA-4866-DR). The OTC has aligned with this relief via an August 26, 2025, order, requiring no special forms for eligible taxpayers—though penalties can be abated upon request, and affected taxpayers outside designated areas may qualify by contacting the IRS or OTC. Enrolled agents should note the disaster declaration number on relevant forms and assist clients in verifying eligibility to ensure compliance and avoid unnecessary penalties. Links: IRS Guidance | OTC Order | FEMA Map | Federal Register

Government Shutdown Contingency Plan

IRS FY2026 Lapse in Appropriations Contingency Plan Date Announced: September 29, 2025 Summary: The IRS has confirmed that, due to supplemental appropriations from the Inflation Reduction Act (Pub. L. 117-169) available through September 30, 2031, normal IRS operations will continue without interruption in the event of a government shutdown starting October 1, 2025, with all 74,299 employees (adjusted for DRP) designated as exempt and expected to continue work for at least the first five business days. Enrolled agents should reassure clients that IRS services, including processing, audits, and taxpayer assistance, will remain operational, but stay vigilant for any updates if the lapse extends beyond the initial period. Link: IRS Contingency Plan

Upcoming OSEA Events

OSEA Education Committee Meeting Date: October 10, 2025, 9:00 AM Location: Zoom (virtual) Description: This regular meeting of the OSEA Education Committee welcomes all members and associates to discuss and contribute to planning educational events and resources for enrolled agents in 2025 and beyond, focusing on professional development and CE opportunities. Registration/Details: Join via Zoom—link available to members via email or on the events page (no public registration required for attendance). View event

Central Oklahoma Chapter Seminar - Beyond the Return: Solving IRS Issues for Your Clients, Part 2 Date: October 17, 2025, 11:30 AM–1:30 PM Location: The Big Biscuit, 6406 N May Ave, Oklahoma City, OK 73116 Description: Edward Moore, EA, will present a one-hour CE session starting at noon on navigating IRS interactions, covering transcripts, research tools, communication, appeals, audit reconsideration, penalty abatement, and spouse relief, offering practical guidance for enrolled agents to address client compliance needs. This no-cost event (attendees purchase their own meal) provides 1 CE hour in Federal Tax Law (IRS Course ID: FAHHB-T-00185-25-I), ideal for both new and experienced EAs. Register here

Northeast Oklahoma Chapter Seminar - Beyond the Return: Solving IRS Issues for Your Clients, Part 2 Date: October 24, 2025, 12:00 PM–2:00 PM Location: The Big Biscuit, 5335 E 41st Street, Tulsa, OK 74135 Description: Edward Moore, EA, delivers a one-hour CE session starting at 12:30 PM, focusing on IRS interactions including transcripts, research tools, appeals, audit reconsideration, penalty abatement, and spouse relief, providing actionable insights for enrolled agents to support client compliance. This no-cost event (attendees purchase their own meal) offers 1 CE hour in Federal Tax Law (IRS Course ID: FAHHB-T-00185-25-I) and is suitable for all EAs. Register here

Major Annual OSEA Seminars

The 2025 OSEA Northeast Annual Seminar, held October 30–31 at Northeastern State University - Broken Arrow, offers up to 16 CE units covering key topics like Form 4797, ethics, federal tax updates, estate and trust returns, S corporations, and more, with headliners including Randy Adams, EA, MSA, and Melinda Garvin, EA. Attendees can choose in-person participation with lunch provided or virtual attendance via Zoom, providing flexible professional development opportunities for enrolled agents to stay current on tax practices. Register early for special pricing through September 30, 2025. Register here

The 2025 OSEA Oklahoma City Annual Seminar, scheduled for November 13–14 at OSU-OKC Student Center, delivers up to 16 CE units on topics such as partnerships, IRS updates, gross income, tax matters for lawsuits, and ethics, featuring headliners Francis X. Degen, EA, USTCP, and Jane Ryder, EA, CPA, along with IRS and Taxpayer Advocate Service presentations. This event supports enrolled agents' continuing education needs with in-person (including lunch) or virtual Zoom options, fostering networking and knowledge on state and federal tax issues. Register here

Federal and State Tax Relief Announced for Oklahomans Impacted by Wildfires and Severe Winds

John M. Perry III — Tue, 23 Sep 2025 17:59:47 GMT

In response to the devastating wildfires and straight-line winds across Oklahoma earlier this year, federal and state authorities have announced coordinated tax relief measures for affected taxpayers.

The Internal Revenue Service (IRS) announced on June 9, 2025, that filing and payment deadlines falling on or after March 14, 2025, and before November 3, 2025, are automatically postponed to November 3, 2025, for individuals and businesses in disaster-designated counties. This relief applies to income, payroll, and excise taxes, as well as quarterly estimated payments and retirement plan contributions. Full IRS guidance is available here.

At the state level, the Oklahoma Tax Commission (OTC) has aligned with the IRS by extending similar deadlines for Oklahoma tax filings. The OTC order, filed August 26, 2025, formalizes this relief for residents in the federally declared disaster area. The full OTC order is available in PDF format here.

The disaster declaration, FEMA-4866-DR, signed by the President on May 21, 2025, authorizes federal assistance programs for six Oklahoma counties. Designated areas are eligible for individual and public assistance, debris removal, and hazard mitigation funding. FEMA’s official disaster map can be viewed here. The Federal Register notice of this declaration is published here.

Affected Counties: The declaration covers six counties, including Oklahoma, Cleveland, Creek, Lincoln, Logan, Pawnee, and Payne.

Next Steps for Tax Return Preparers:

Eligible taxpayers do not need to file special forms to claim relief; the IRS and OTC are supposed to automatically apply deadline extensions based on address. However, it might be a good idea to identify the disaster declaration number at the top of the first page of the form when filing or paying outside the normal or extended filing or payment deadlines.
Those who receive penalties for late filing or payment can call the IRS or the OTC at the number listed on the notice to request abatement.
Taxpayers with addresses outside designated counties who were directly affected may also qualify upon request.

Recent Tax News Updates for Enrolled Agents (September 9–15, 2025)

Edward Moore — Tue, 16 Sep 2025 18:00:00 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

Treasury, IRS Issue Final Regulations on New Roth Catch-Up Rule, Other SECURE 2.0 Act Provisions(September 15, 2025) The Treasury and IRS have issued final regulations on catch-up contributions under the SECURE 2.0 Act, which tax professionals and enrolled agents should review to ensure compliance with updated retirement plan rules, particularly regarding Roth catch-up contributions for higher-income employees. Source Link

Oklahoma Tax Commission News Releases

No new Oklahoma Tax Commission news releases were identified within the past week.

Upcoming OSEA Events (September 17–23, 2025)

OSEA Board Meeting (September 18, 2025, 3:00 PM - 4:30 PM, Zoom) This is a regularly scheduled board meeting of the Oklahoma Society of Enrolled Agents. All members and associates are welcome to attend. No CE hours specified. No cost; no specific registration required. For more details, visit the OSEA Events Page.
OSEA Northeast Oklahoma Chapter Event - Beyond the Return: Solving IRS Issues for Your Clients, Part 1 (September 19, 2025, 12:00 PM - 2:00 PM, The Big Biscuit, 5335 E 41st Street (41st and Yale), Tulsa, OK 74135) Edward Moore, EA, will provide a one-hour CE presentation starting at 12:30 on "Beyond the Return: Solving IRS Issues for Your Clients, Part 1." Topics include understanding IRS employee roles, levels of authority, IRS transcripts, communication channels, and tools for client outcomes. IRS Course ID: FAHHB-T-00184-25-I, 1 CE Hour -- Federal Tax Law. No cost, but attendees must purchase their own meal. For registration and more details, visit the OSEA Events Page.

Major Annual OSEA Seminars

OSEA hosts two major annual conferences offering extensive continuing education opportunities. For more information, descriptions, and registration, visit the OSEA Events Page.

OSEA Northeast Annual Seminar (October 30–31, 2025, Northeastern State University - Broken Arrow, 3100 New Orleans Street, Broken Arrow, OK 74014, Business and Technology Building, Room BATB 225) A two-day event with up to 16 CE units on topics such as Form 4797, estate and trust returns, ethics, and more, available in person or virtually. Registration now available with special pricing through Sept 19, 2025. Attend both OKC and NE OK conferences for a $25 discount for a 2026 conference. No price increase from last year. Lunch provided for on-site attendees; virtual attendees get the link one week before the event.
OSEA OKC Annual Seminar (November 13–14, 2025, OSU-OKC Student Center top floor, 900 N. Portland Avenue, Oklahoma City, OK 73107) A two-day event with up to 16 CE units on topics such as gross income, partnerships, ethics, and more, including Taxpayer Advocate Service presentations, available in person or virtually. Registration now available with special pricing through October 3, 2025. Attend both OKC and NE OK conferences for a $25 discount for a 2026 conference. No price increase from last year. Lunch provided for on-site attendees; virtual attendees get the link one week before the event. Includes a presentation by the Taxpayer Advocate Service with in-person case resolution services.

Recent Tax News Updates for Enrolled Agents (September 4–11, 2025)

Edward Moore — Thu, 11 Sep 2025 15:08:26 GMT

As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.

IRS News Releases

IRS Urges Emergency Preparedness Ahead of Peak Disaster Season (September 4, 2025) The IRS urges tax professionals to create or update emergency preparedness plans as part of National Preparedness Month, especially given the peak hurricane season and high wildfire risks, which could impact federal tax filing and payment deadlines for affected clients. Source Link
IRS Assesses $162 Million in Penalties Over False Tax Credit Claims Tied to Social Media (September 8, 2025) The IRS is alerting tax professionals to fraudulent schemes on social media promoting misuse of credits like the Fuel Tax Credit and Sick and Family Leave Credit, emphasizing the need for vigilance to ensure clients' compliance with federal tax laws and avoid penalties. Source Link

Oklahoma Tax Commission News Releases

Sales Tax News Release September 2025 (September 2025) The report details sales tax revenues for various cities and counties in Oklahoma for September 2025, with city revenue totaling $212,030,286.11 (up from $203,259,579.41 in September 2024), county revenue at $39,539,743.54 (up from $34,191,507.65), and combined total at $251,570,029.65 (up from $237,451,087.06), providing insights into state tax trends that may affect distributions and client planning. Source Link

Upcoming OSEA Events (September 12–18, 2025)

Stay connected and earn continuing education credits through these upcoming events. For registration and more details, visit the OSEA Events Page.

OSEA Education Committee Meeting (September 12, 2025, 9:00 AM, Zoom) A regular meeting for members and associates to plan educational events for 2025 and beyond.
OSEA Central Oklahoma Chapter Event (September 12, 2025, 11:30 AM–1:30 PM, Ted's Café Escondido Banquet Room, Oklahoma City) Includes a 1-hour CE presentation on "Beyond the Return: Solving IRS Issues for Your Clients, Part 1" (1 CE Hour – Federal Tax Law).
OSEA Board Meeting (September 18, 2025, 3:00 PM–4:30 PM, Zoom) A regularly scheduled board meeting open to all members and associates.

Major Annual OSEA Seminars

OSEA hosts two major annual conferences offering extensive continuing education opportunities. For more information and registration, visit the OSEA Events Page.

OSEA Northeast Oklahoma Conference (October 30–31, 2025, Northeastern State University – Broken Arrow) A two-day event with up to 16 CE units on topics like Form 4797, estate and trust returns, ethics, and S corporations. Available in person or online.
OSEA Oklahoma City Conference (November 13–14, 2025, OSU-OKC Student Center, Oklahoma City) A two-day event with up to 16 CE units on topics like gross income, partnerships, and ethics, including Taxpayer Advocate Service presentations. Available in person or online.

Get Involved – Help Launch the Sooner Chapter of the Oklahoma Society of Enrolled Agents!

Edward Moore — Mon, 07 Apr 2025 03:35:06 GMT

We’re excited to announce the organization meeting for the brand-new Sooner Chapter of the Oklahoma Society of Enrolled Agents, and you’re invited to be a part of it!

Date & Time: May 15, 2 pm

Location: Online via Zoom

At this important first meeting, we will:

✅ Approve the Chapter Bylaws (Draft HERE)

✅ Elect Chapter Officers

✅ Establish Committees and Seek Volunteers

We’re looking for passionate members who want to get involved and help shape the future of our chapter. Whether you’re interested in leadership, committee work, or just being part of something new—now’s the time to jump in!

Have any questions? Please email John Veal at jdvealjr@gmail.com.

OSEA Virtual Chapter – Get Involved!

Edward Moore — Mon, 10 Mar 2025 12:35:56 GMT

Greetings Fellow Enrolled Agent:

The Oklahoma Society of Enrolled Agents (OSEA) is excited to announce the establishment of a Virtual Chapter to better serve Enrolled Agents across the state. We recognize that many professionals are unable to attend in-person meetings held by our Northeast and Central Oklahoma chapters, and we want to ensure that all Enrolled Agents have access to networking, professional development, and continuing education opportunities.

The Virtual Chapter will function similarly to our existing chapters, with the primary difference being that meetings will be conducted via Zoom. Our goal is to hold the first meeting in June 2025, and we are currently gathering interest and input from potential members. Members of the Virtual Chapter will still have the opportunity to participate in the annual meeting held by the Northeast and Central Chapters each year.

How You Can Get Involved

If you are interested in being part of this new chapter, please take a moment to complete our short Google Form: https://forms.gle/Z5r6MMrywACwq7N46

Your response will help us shape the chapter and keep you informed as we move forward. If you have any questions or suggestions, feel free to reach out to me at jdvealjr@gmail.com or 580-695-9090.

We look forward to building this new virtual community with you!

Best regards,

John D. Veal, Jr.
Chair, OSEA Virtual Chapter Committee
Oklahoma Society of Enrolled Agents

Proposed modernization of Circular 230

Edward Moore — Thu, 26 Dec 2024 03:04:53 GMT

The Treasury Department and IRS have proposed regulations to modernize rules for tax professionals authorized to practice before the IRS, including enrolled agents, CPAs, and appraisers. Key changes address:

Ethics Standards: Clarifying professional responsibilities.
Contingent Fees: Refining when such arrangements are allowed.
Disqualification Criteria: Expanding reasons for suspending or barring professionals.
Appraiser Requirements: Updating compliance rules for accurate valuations.

A public hearing is scheduled for March 6, 2025, and the IRS welcomes written feedback. Learn more at IRS.gov.

IRS Announces New Option for Duplicate Dependent Returns in 2025 Filing Season

Edward Moore — Fri, 22 Nov 2024 16:04:20 GMT

WASHINGTON, D.C. — The IRS is introducing a major update for the 2025 tax filing season that will allow duplicate dependent tax returns to be filed electronically, provided they include an Identity Protection Personal Identification Number (IP PIN). This change is designed to help families and taxpayers avoid refund delays caused by disputes over dependent claims.

Previously, duplicate dependent returns often required time-intensive manual processing, leading to significant delays for taxpayers. Starting with the upcoming filing season, both duplicate claims for the same dependent can now be processed electronically if an IP PIN is included. This six-digit code, unique to each taxpayer, ensures secure verification and expedites return processing.

Key Highlights of the New System:

Duplicate Dependent Returns Accepted: Both returns claiming the same dependent can now be e-filed, provided each includes the required IP PINs.
Simplified Dispute Resolution: The IRS will process both returns but flag them for review to determine eligibility, reducing long delays for refunds.
Enhanced Security: IP PINs protect taxpayers from fraud by verifying identity on tax returns.

How to Obtain an IP PIN:
Taxpayers, including dependents, must complete identity verification through the IRS Online Account at IRS.gov. IP PINs for the 2025 tax year can be requested until November 23, 2024, before the system undergoes maintenance until January 2025.

This update underscores the IRS’s commitment to improving filing accuracy and security. Tax professionals are encouraged to inform clients of the benefits of obtaining IP PINs, particularly for households where duplicate dependent claims may arise.

For more details, visit the IRS IP PIN webpage.

IRS to Shut Down 1040 Efile November 30, 2024

John M. Perry III — Mon, 11 Nov 2024 16:58:06 GMT

The IRS has announced that 1040 MeF production shutdown for Form 1040 will commence on Saturday, November 30, 2024, at 11:59 p.m. Eastern time, in order to prepare the system for the upcoming Tax Year 2024 Filing Season.

Modernized e-File (MeF) provides electronic filing and payment options for filers of Corporation, Employment Tax, Estates and Trusts, Excise Tax, Exempt Organization, Individual, and Partnership Tax Returns.

In its announcement, the IRS stated:

Important Note: Only "Send Submissions" for 1040 (both State and Federal) will be affected by this shutdown, all other services such as "Get Acks" and all state services will not be affected by the shutdown and users should be able to continue to use those services. Business (BMF) returns are not impacted by this IMF Production Shutdown schedule.

EA Renewal Is Open Until January 31, 2025

John M. Perry III — Mon, 11 Nov 2024 16:41:37 GMT

The renewal cycle for Enrolled Agent renewals opened on November 1, 2024, and will remain open until January 31, 2025. The current renewal cycle is for all Enrolled Agents with Social Security Numbers ending in 0, 1, 2, or 3.

Enrolled Agents (EAs) must actively maintain their status through timely renewals and fulfilling continuing education requirements. The renewal cycle operates on a triennial basis tied to the last digit of the EA’s Social Security Number, requiring 72 hours of IRS-approved continuing education during each cycle, with at least 16 hours completed annually. This coursework includes two hours of ethics per year.

To ensure uninterrupted practice, EAs should renew promptly during the designated enrollment period (November 1 to January 31). Failure to renew on time leads to lapsed status, barring EAs from representing taxpayers. The IRS also highlights the importance of keeping personal contact details current to receive timely renewal reminders and updates.

EAs should monitor the IRS’s guidance for any changes or updates in renewal procedures to remain compliant. Ensuring a proactive approach toward education credits and renewal submissions helps agents maintain their ability to represent clients effectively. For comprehensive details, EAs can visit the IRS's Enrolled Agent Renewal page and the IRS's Enrolled Agent Renewal Reminders List page.

2025 PTIN Renewal Now Available!

Edward Moore — Sat, 26 Oct 2024 23:06:29 GMT

The IRS reminds tax professionals to renew their Preparer Tax Identification Numbers (PTINs) for the 2025 tax season. Current PTINs expire on December 31, 2024, and the renewal fee is $19.75. The renewal process can be completed online in about 15 minutes, or by using a paper form, which may take up to six weeks. First-time applicants can also apply online. All tax professionals who prepare most types of tax returns, as well as all active Enrolled Agents, are required to renew their PTIN on an annual basis. For more details, visit the IRS website.

Theft of Tax Refund Checks Is on the Rise

John M. Perry III — Sun, 06 Oct 2024 18:40:47 GMT

In an article published by The Wall Street Journal on October 4, 2024, Ashlea Ebeling reports on the growing issue of tax refund check theft, with millions of dollars in refund checks being stolen from the mail. According to the IRS, nearly 10 million taxpayers received paper refund checks last year, making them a target for fraud. Even replacement checks are being stolen, leaving taxpayers in a cycle of requesting new ones.

Rep. Nicole Malliotakis (R., N.Y.) has handled 218 cases of stolen refund checks in her district, totaling $3.8 million. One taxpayer, Bennett Grimm, has had multiple checks stolen and is still awaiting his $96,000 refund after the sale of his medical practice.

The IRS is working on a technological fix that will allow taxpayers to switch from paper checks to direct deposit, but it is still years away. IRS Commissioner Danny Werfel urges taxpayers to opt for direct deposit, which he says is faster and safer. Meanwhile, the Treasury Department continues to deal with the rise in mail theft-related check fraud and has prosecuted several individuals involved in these schemes.

The IRS is also modernizing its system to address this issue, but for now, those affected must go through a lengthy refund trace process. Despite efforts, the thefts persist, putting pressure on the IRS and Treasury to find more immediate solutions.

(Source: Ashlea Ebeling, "Millions of Dollars in Tax Refund Checks Are Getting Stolen," The Wall Street Journal, October 4, 2024)

OSEA Annual Meeting and Election/Bylaws Notice

Edward Moore — Sun, 29 Sep 2024 23:28:10 GMT

Christopher J. Frizzell, EA, President of the Oklahoma Society of Enrolled Agents, has issued the call for the Annual Meeting of the Members of the Oklahoma Society of Enrolled Agents, to take place on Tuesday, October 29, 2024, at 12:10 p.m., at Francis Tuttle Technology Center, Room D1750, 12777 North Rockwell Avenue, Oklahoma City, Oklahoma 73142.

The Bylaws Committee of the Society has proposed revised bylaws and made a motion to the OSEA Board of Directors to submit the proposed revised bylaws to a vote of the membership with a recommendation that the members pass the motion and adopt the revised bylaws. The Board of Directors approved the motion and set the vote of the members to be held at the Annual Meeting. The proposed revised bylaws may be accessed here. The report of the Bylaws Committee may be accessed here.

Nominations will be received and elections for officers and directors will also be held at the Annual Meeting. The following positions are open and will be filled by election:

Vice President (who also serves as President-Elect).
Directors at Large Positions # 2 and #4. These Directors will serve from January 1, 2025, through December 31, 2026.

OSEA Adopts New Code of Conduct and Ethical Rules

Edward Moore — Fri, 27 Sep 2024 23:52:35 GMT

On September 27, 2024, the Oklahoma Society of Enrolled Agents (OSEA) officially adopted a comprehensive Code of Conduct and Ethical Rules, reinforcing the organization’s commitment to maintaining the highest professional standards among its members. This new framework aims to provide clear guidance for ethical behavior and professional practice, aligning with Treasury Department Circular 230 and the organization's own professional conduct standards.

Key Provisions of the New Rules:

Confidentiality: Members and Associates must maintain a confidential relationship with their clients, disclosing information only when authorized or legally obligated. They must also ensure that employees understand and uphold these confidentiality standards.
Conflicts of Interest: The rules emphasize avoiding conflicts of interest, requiring full disclosure and consent from all parties before representing conflicting interests. Members and Associates are also required to disclose any related business interests that may affect their representation.
Professional Representation: Only Members may identify themselves as “Members of the Oklahoma Society of Enrolled Agents,” and Associates may use the title “Associates of the Oklahoma Society of Enrolled Agents.” The use of these titles is restricted to individuals and may not be used by firms or organizations.
Advertising and Public Communication: Members and Associates may engage in public communications and advertising, provided they conform to the professional and dignified standards set forth by Circular 230. Misleading or deceptive solicitation practices are strictly prohibited.
Competence and Care: Members and Associates are required to undertake only those tax matters that they can complete with professional competence and to exercise due care in all engagements. This includes obtaining sufficient relevant data to provide a reasonable basis for conclusions or recommendations.
Integrity and Objectivity: The OSEA Code of Ethics underscores the importance of integrity and objectivity in all professional dealings. Enrolled Agents are encouraged to continuously strive to improve their competence and to promote the reputation and welfare of the profession.

The adoption of these rules marks a significant step for OSEA in reinforcing its dedication to ethical practice and professional excellence. Members and Associates are expected to adhere to these standards, ensuring that they continue to serve the public with the highest level of integrity and professionalism.

For more details on the complete set of rules, please refer to the official document released by OSEA.

Tax Reduction Opportunity for Retired Fire, Police, and EMS Personnel

Edward Moore — Fri, 06 Sep 2024 14:23:03 GMT

Retired fire, EMS, and police personnel can reduce their taxable earnings by up to $3,000 for medical insurance premiums paid during a calendar year under the HELPS Retiree Act.

Prior to 2023, there was a requirement that the premium had to be deducted from the retiree’s pension check to qualify for the HELPS tax reduction. This is no longer the case following the adoption of the Federal Secure 2.0 retirement law.

Premiums paid directly for health, accident, or long-term care insurance qualify for the tax credit.
The reduction is claimed on the retiree's personal 1040 tax form on Line 5B or a similar adjustment.
Married couples where both parties are retired Police/Fire/EMS may take a reduction of up to $6,000.
The tax break is not available to surviving spouses.

Member Pam Redinger OSEA Embroidery offer

Edward Moore — Mon, 02 Sep 2024 23:34:57 GMT

Our member Pam Redinger has offered to embroider with the OSEA logo any shirt a society member wishes to submit to her. She is presently asking for $12 per shirt to recover her costs, and if the shirts need to be mailed back to the member she would want those additional costs recovered as well.

She can be reached to discuss details directly via email (pam@fandfaccounting.com).

Thank you Pam for making this offer available to our members!

IRS Reminds Taxpayers of Key Guidelines for Crowdfunding Contributions and Distributions

Edward Moore — Sat, 31 Aug 2024 15:21:38 GMT

The IRS recently issued a reminder to taxpayers regarding the tax implications of crowdfunding contributions and distributions, a timely notice as the popularity of online crowdfunding continues to grow. Whether funds are raised for personal causes, charitable endeavors, or business ventures, taxpayers and their Enrolled Agents should be aware of the associated tax responsibilities.

Understanding Crowdfunding Income

Crowdfunding involves raising small amounts of money from a large number of people, typically via online platforms. The IRS emphasizes that, depending on the circumstances, funds received through crowdfunding may be considered taxable income. Taxpayers must report the income unless it falls under certain exceptions, such as qualifying gifts.

When Crowdfunding is Taxable

Taxpayers must include crowdfunding proceeds in their gross income if:

The funds are used for business purposes.
The contributors receive something of value in return.
The taxpayer does not demonstrate that the funds are gifts.

Funds used for a business or those that provide contributors with rewards or perks are almost always taxable. On the other hand, if the funds are given freely and without expectation of return, they may qualify as non-taxable gifts.

Reporting Requirements

Crowdfunding platforms and payment processors might issue Form 1099-K if the total payments exceed certain thresholds, typically $600. Taxpayers and their Enrolled Agents should ensure that they report this income correctly, even if they do not receive a Form 1099-K. Failure to report income accurately could result in penalties, additional taxes, or other sanctions.

Gifts vs. Income

A key consideration for taxpayers is distinguishing between gifts and income. A gift, as defined by the IRS, is money transferred to another person without the donor expecting something in return. If the funds raised meet the IRS criteria for a gift, they may not be taxable. However, the donor’s intent and the specific facts and circumstances surrounding the transaction are crucial in making this determination.

Documenting Contributions

Proper documentation is essential for both taxpayers and those who contribute to crowdfunding campaigns. Taxpayers should keep detailed records of all funds received and spent, including the purpose of the crowdfunding campaign and the intent behind the contributions. This documentation is critical if the IRS questions the nature of the funds during an examination.

Action Steps for Enrolled Agents

As trusted advisors, Enrolled Agents should educate their clients on the tax implications of crowdfunding. Advising clients to maintain accurate records, understand the distinction between gifts and income, and comply with reporting requirements can prevent future tax issues.

For more detailed guidance, Enrolled agents can refer their clients to the IRS’s Fact Sheet on this topic and other resources available on the IRS website.

OSEA Announces Decision to Remain an Independent Affiliate and Open Membership to all Enrolled Agents

Edward Moore — Thu, 22 Aug 2024 22:39:14 GMT

Oklahoma Society of Enrolled Agents Announces Decision to Remain Independent Affiliate and Open Membership to All Enrolled Agents

The Oklahoma Society of Enrolled Agents (OSEA) proudly announces that its membership has voted to remain an independent affiliate of the National Association of Enrolled Agents (NAEA). In addition to this decision, the membership has also voted to remove the dual affiliation requirement, opening OSEA membership to all Enrolled Agents, and associate status for those not yet enrolled, regardless of their membership status with the NAEA, effective September 1st, 2024.

This significant decision underscores OSEA’s commitment to serving the unique needs of Enrolled Agents in Oklahoma. By maintaining its independent affiliate status, OSEA continues to focus on providing tailored resources, support, and advocacy for its members within the state. The removal of the dual affiliation requirement ensures that OSEA remains an inclusive and accessible organization for all Enrolled Agents, expanding opportunities for professional growth, networking, and education.

“We are excited about the future of the Oklahoma Society of Enrolled Agents and the expanded inclusivity this change brings,” said Edward Moore, Vice-President of OSEA. “By opening our doors to all Enrolled Agents and future Enrolled Agents, regardless of their affiliation with the NAEA, we are creating a stronger community that can better serve the needs of tax professionals across the state.”

OSEA will continue to offer a wide range of benefits to its members, including continuing education opportunities, legislative advocacy, and networking events. The organization remains dedicated to supporting the professional development and success of Oklahoma’s Enrolled Agents.

For more information about membership or upcoming events, please visit eaok.org or contact Edward Moore at eyrtax@gmail.com.

About The Oklahoma Society of Enrolled Agents (OSEA): The Oklahoma Society of Enrolled Agents is a professional organization dedicated to supporting Enrolled Agents throughout the state of Oklahoma. OSEA provides education, advocacy, and resources to help its members excel in their profession and serve the public with the highest standards of ethics and expertise.

IRS Implements Multi-Factor Authentication Requirement for Tax Professionals

Edward Moore — Wed, 07 Aug 2024 23:45:39 GMT

In a move to enhance cybersecurity, the IRS now mandates the use of multi-factor authentication (MFA) for all tax professionals accessing tax software products. This requirement, aimed at protecting sensitive taxpayer data, follows increasing cyber threats targeting tax professionals. MFA adds an extra layer of security by requiring users to provide two or more verification factors to gain access, significantly reducing the risk of unauthorized access. Tax professionals are encouraged to implement this security measure immediately to safeguard their systems and client information.

For further details, you can view the full article here.

OSEA Special Board Meeting Called

Edward Moore — Wed, 24 Jul 2024 01:03:51 GMT

OSEA President Chris Frizzell has called a special member's meeting of the Oklahoma Society of Enrolled Agents. More details and registration is available in the events section of eaok.org, or by clicking here.

OSEA Special Announcement

Edward Moore — Mon, 22 Jul 2024 04:15:11 GMT

In December of 2023, the National Association of Enrolled Agents proposed three changes to its bylaws and held a vote of its members. The changes were adopted.

The adopted changes were (1) to eliminate the additional continuing education requirement for membership of 30 hours per year, (2) to eliminate the dual requirement that NAEA members must also be members of their state affiliate society and vice versa, and (3) to allow the creation of chapters.

Members of the Oklahoma Society of Enrolled Agents must now decide whether we wish to remain an affiliate, like we are now and as we have been, or become a chapter of the NAEA.

In simple terms, the difference is that as an affiliate we would retain our corporate nonprofit existence along with our bank account, IRS continuing education provider registration, and officers and directors, while if we became a chapter we would give up those things and be operated by the NAEA with a committee of local volunteers.

The decision of the OSEA members will take effect on September 1, 2024. There are other details.

For background information, please log in to your NAEA account, navigate to "About NAEA" then to "NAEA Governance Changes," where you can review an abundance of information, including PowerPoint presentations of the chapter structure and the affiliate structure in the future, frequently asked questions, and a link to discussion threads on the NAEA Member Web Board.

Or, you can link directly to the NAEA web page at https://www.naea.org/naea-governance-changes-2023/ (Web Board requires login).

OSEA will hold a town hall via Zoom in the first part of August to discuss the vote, answer questions, and hear from the members. Watch for an announcement by email when the date is set, and check the OSEA website at https://www.eaok.org for updates.

A special meeting will be called in mid-August to vote on whether OSEA will become a chapter of the National Association of Enrolled Agents or will remain an affiliate. We hope all members will participate. Watch for an announcement by email when the special meeting date is set, and check the OSEA website at https://www.eaok.org for updates.

Oklahoma Sales Tax on Grocery Information.

Edward Moore — Thu, 04 Jul 2024 13:00:00 GMT

The Oklahoma Tax Comission has published the Administrative Rules, Resources, and Frequently Asked Questions regarding the State Sales Tax on Food and Food Ingredients.

It is important to remember that City and County taxes may still apply to state exempt purchases, and the law contains some restrictions on recent increases to these rates.

You can review full details here on the OTC website.

IRS plans to deny tens of thousands of ERC claims

Edward Moore — Fri, 21 Jun 2024 19:44:33 GMT

Highest-risk claims being denied, additional processing to begin on low-risk claims; heightened scrutiny and review continues as compliance work tops $2 billion; IRS will consult with Congress on potential legislative action before making decision on future of moratorium

IR-2024-169, June 20, 2024

WASHINGTON — Following a detailed review to protect taxpayers and small businesses, the Internal Revenue Service today announced plans to deny tens of thousands of improper high-risk Employee Retention Credit claims while starting a new round of processing lower-risk claims to help eligible taxpayers.

“The completion of this review provided the IRS with new insight into risky Employee Retention Credit activity and confirmed widespread concerns about a large number of improper claims,” said IRS Commissioner Danny Werfel. “We will now use this information to deny billions of dollars in clearly improper claims and begin additional work to issue payments to help taxpayers without any red flags on their claims.”

“This is one of the most complex credits the IRS has administered, and we continue to ask taxpayers for patience as we unravel this complex process,” Werfel added. “Ultimately, this period will help us protect taxpayers against improper payouts that flooded the system and get checks to those truly eligible.”

The review involved months of digitizing information and analyzing data since last September to assess a group of more than 1 million Employee Retention Credit (ERC) claims representing more than $86 billion filed amid aggressive marketing last year.

During this process, the IRS identified between 10% and 20% of claims fall into what the agency has determined to be the highest-risk group, which show clear signs of being erroneous claims for the pandemic-era credit. Tens of thousands of these will be denied in the weeks ahead. This high-risk group includes filings with warning signals that clearly fall outside the guidelines established by Congress.

In addition to this highest risk group, the IRS analysis also estimates between 60% and 70% of the claims show an unacceptable level of risk. For this category of claims with risk indicators, the IRS will be conducting additional analysis to gather more information with a goal of improving the agency’s compliance review, speeding resolution of valid claims while protecting against improper payments.

At the same time, the IRS continues to be concerned about small businesses waiting on legitimate claims, and the agency is taking more action to help. Between 10% and 20% of the ERC claims show a low risk. For those with no eligibility warning signs that were received prior to the last fall’s moratorium, the IRS will begin judiciously processing more of these claims.

The IRS anticipates some of the first payments in this group will go out later this summer. But the IRS emphasized these will go out at a dramatically slower pace than payments that went out during the pandemic period given the need for increased scrutiny.

As the additional IRS processing work begins at a measured pace, other claims will begin being paid later this summer following a final review. This additional review is needed because the submissions may have calculation errors made during the complex filings. For those claims with calculation errors, the amount claimed will be adjusted before payment.

The IRS also noted that generally the oldest claims will be worked first, and no claims submitted during the moratorium period will be processed at this time.

No additional action needed by taxpayers at this time; await further notification from the IRS

The IRS cautioned taxpayers who filed ERC claims that the process will take time, and the agency warned that processing speeds will not return to levels that occurred last summer. Taxpayers with claims do not need to take any action at this point, and they should await further notification from the IRS. The agency emphasized those with ERC claims should not call IRS toll-free lines because additional information is generally not available on these claims as processing work continues.

“These complex claims take time, and the IRS remains deeply concerned about how many taxpayers have been misled and deluded by promoters into thinking they’re eligible for a big payday. The reality is many aren’t,” Werfel said. “People may think they are on safe ground, but many are simply not eligible under the law. The IRS continues to urge those with pending claims to use this period to review the guideline checklist on IRS.gov, talk to a legitimate tax professional rather than a promoter and use the special IRS withdrawal program when there’s an issue.”

Werfel also cautioned taxpayers to be wary of promoters using today’s announcement as a springboard to attract more clients to file ERC claims.

“The whole world has changed involving Employee Retention Credits since the deepest days of the pandemic,” Werfel said. “Anyone applying for this credit needs to talk to a trusted tax professional and closely review the eligibility requirements, not someone playing fast and loose and trying to make a fast buck off well-meaning taxpayers. People need to be cautious of promoters trying to take advantage of today’s announcement to drive more business. People should remember the IRS continues to be very active in our compliance lanes on Employee Retention Credits.”

Steps taken since September 2023 when processing moratorium on new ERC claims began

During the ERC review period, the IRS continued to process claims received prior to September 2023. The agency processed 28,000 claims worth $2.2 billion and disallowed more than 14,000 claims worth more than $1 billion.

The ERC program began as a critical effort to help businesses during the pandemic, but the program later became the target of aggressive marketing well after the pandemic ended. Some promoter groups may have called the credit by another name, such as a grant, business stimulus payment, government relief or other names besides ERC or the Employee Retention Tax Credit (ERTC).

To counter the flood of claims being driven by promoters, the IRS announced last fall a moratorium on processing claims submitted after Sept. 14, 2023, to give the agency time to digitize information on the large study group of nearly 1 million ERC claims, which are made on amended paper tax returns. The subsequent analysis of the results during this period helped the IRS evaluate next steps, providing the IRS valuable information to change the way the agency will process ERC claims going forward.

The findings of the IRS review confirmed concerns raised by tax professionals and others that there was an extremely high rate of improper ERC claims.

The claims followed a flurry of aggressive marketing and promotions last year that led to people being misled into filing for the ERC. After the moratorium was put in place on Sept. 14, the IRS has continued to see ERC claims continuing to come in at the rate of more than 17,000 a week, with the ERC inventory currently at 1.4 million.

In light of the large inventory and the results of the ERC review, the IRS will keep the processing moratorium in place on ERC claims submitted after Sept. 14, 2023. The IRS will use this period to gather additional feedback from partners, including Congress and others, on the future course of ERC.

“We decided to keep the post-September moratorium in place because we continue to be concerned about the substantial number of claims coming in so long after the pandemic,” Werfel said. “These claims are clogging the system for legitimate taxpayers. We worry that ending the moratorium might trigger a gold rush by aggressive marketers that could lead to a new round of improper claims, which would be a bad result for taxpayers or tax administration. We will use this time to consult with Congress and seek additional help from them on the ERC program, including potentially closing down new claims entirely and seeking an extension of the statute of limitations to allow the agency more time to pursue improper claims.”

Special IRS Withdrawal Program remains open for those with unprocessed ERC claims

Given the large number of questionable claims indicated by the new review, the IRS continues to urge those with unprocessed claims to consider the special IRS ERC Withdrawal Program to avoid future compliance issues.

Businesses should quickly pursue the claim withdrawal process if they need to ask the IRS to not process an ERC claim for any tax period that hasn’t been paid yet. Taxpayers who received an ERC check — but haven’t cashed or deposited it — can also use this process to withdraw the claim and return the check. The IRS will treat the claim as though the taxpayer never filed it. No interest or penalties will apply.

With more than 1.4 million unprocessed ERC claims, the claim withdrawal process remains an important option for businesses who may have submitted an improper claim.

IRS compliance work tops $2 billion from Voluntary Disclosure Program, withdrawal process, disallowances

The IRS also announced today that compliance efforts around erroneous ERC claims have now topped more than $2 billion since last fall. This is nearly double the amount announced in March following completion of the special ERC Voluntary Disclosure Program (VDP), which the IRS announced led to the disclosure of $1.09 billion from over 2,600 applications. The IRS is currently considering reopening the VDP at a reduced rate for those with previously processed claims to avoid future compliance action by the IRS.

Compliance work on previously processed ERC claims continue, and work continues on a number of efforts to counter questionable claims:

The ongoing claim withdrawal process for those with unprocessed ERC claims has led to more than 4,800 entities withdrawing $531 million.
The IRS has determined that more than 12,000 entities filed over 22,000 claims that were improper and resulted in $572 million in assessments. This initial round of letters covers Tax Year 2020. Thousands more of these letters are planned in coming months to address Tax Year 2021, which involved larger claims. Congress increased the maximum ERC from $5,000 per employee per year in 2020, to $7,000 per employee for each quarter of the year in 2021.
More than 2,600 applications for the special ERC Voluntary Disclosure Program (VDP), which ended in March, disclosed $1.09 billion.

The IRS is currently assessing whether to reopen the special ERC Voluntary Disclosure Program to help taxpayers get into compliance on paid claims and avoid future IRS compliance action, including audits. If the program reopens, the IRS anticipates the terms will not be as favorable as the initial offering that closed in the spring. A decision will be made in coming weeks.

The IRS also reminded those with pending claims or considering submitting an ERC claim about other compliance actions underway:

Criminal investigations: As of May 31, 2024, IRS Criminal Investigation has initiated 450 criminal cases, with potentially fraudulent claims worth nearly $7 billion. In all, 36 investigations have resulted in federal charges so far, with 16 investigations resulting in convictions and seven sentencings with an average sentence of 25 months.

Audits: The IRS has thousands of ERC claims currently under audit.

Promoter investigations: The IRS is gathering information about suspected abusive tax promoters and preparers improperly promoting the ability to claim the ERC. The IRS’s Office of Promoter Investigations has received hundreds of referrals from internal and external sources. The IRS will continue civil and criminal enforcement efforts of these unscrupulous promoters and preparers.

Help for businesses with eligibility questions and those misled by promoters

Some promoters told taxpayers every employer qualifies for ERC. The IRS and the tax professional community emphasize that this is not true. Eligibility depends on specific facts and circumstances. The IRS has dozens of resources to help people learn about and check ERC eligibility and businesses can also consult their trusted tax professional. Key IRS materials to help show taxpayers if they have a risky ERC claim include:

ERC Eligibility Checklist (interactive version and a printable guidePDF) includes cautions about common areas of misinformation and links to facts and examples.
7 warning signs ERC claims may be incorrect outlines tactics that unscrupulous promoters have used and why their points are wrong.
Frequently asked questions about the Employee Retention Credit includes eligibility rules, definitions, examples and more.

IRS Statement on balance due notices (CP14)

Edward Moore — Fri, 14 Jun 2024 20:01:06 GMT

Posted on irs.gov

Date: June 12, 2024

The IRS is aware that some taxpayers are receiving CP14 (Balance Due, No Math Error) notices indicating a balance due even though payments were made with their 2023 tax return.

Who is affected: Taxpayers who paid electronically or by check with their 2023 tax return, may show their accounts as pending, although the IRS has received and processed payment through their banking institution. The notice may have been initiated before the payment was processed on the account, or the payment may have been processed but contained errors and requires additional handling to address the error before updating the tax account.

No immediate action or phone call needed: Taxpayers who receive a notice but paid the tax they owed in full and on time, electronically or by check, should not respond to the notice at this time. The IRS is researching the matter and will provide an update as soon as possible.

Note that any assessed penalties and interest will be automatically adjusted when the payment(s) are applied correctly by the IRS.

Taxpayers who paid only part of the tax reported due on their 2023 return should pay the remaining balance or follow instructions on the notice to enter into an installment agreement or request additional collection alternatives.

For affected taxpayers, the IRS apologizes for the inconvenience this delay in processing your payment has caused.

Launch of New Website

Edward Moore — Sun, 09 Jun 2024 03:47:36 GMT

We have just launched our new website. There may be areas that are still a work-in-progress, please direct any concerns to EYRtax@gmail.com.

OSEA Bylaws / Amendment committee to be formed

Edward Moore — Tue, 04 Jun 2024 03:01:08 GMT

President Chris Frizzell announced today that a committee is being formed to propose changes to the bylaws that will be needed if OSEA members decide to maintain affiliate status instead of dissolving the existing organization and establishment of an Oklahoma chapter under NAEA governance

Anyone interested in participating or providing input should reach out to the OSEA board as it is expected that the committee members will be determined and expectations and timelines set during the upcoming OSEA board meeting June 7th at 3 pm.

NAEA Bylaw Changes

Edward Moore — Fri, 17 May 2024 19:21:57 GMT

NAEA Bylaw Amendment Update

Stay current on what's changing and how it impacts your OSEA membership

The NAEA Board has certified the effective date of the NAEA bylaw amendments that were approved by the members in December.

The elimination of the 30-hour CE requirement is effective immediately. Members are no longer required to obtain 30 hours of CE credit to maintain their membership.
- OSEA does not currently have any CE requirement.

The elimination of the dual membership requirement with state affiliates will take effect September 1, 2024. When renewing or joining NAEA through Aug 31, 2024, you will be receiving a full year of NAEA national and state affiliate membership (for states where an affiliate is present). There will be no prorated dues or refunds. Please contact the NAEA membership team with any questions- membership@naea.org.
- OSEA is examining its bylaws and procedures related to this change.

NAEA membership dues will increase effective July 1, 2024 by $10.Regular and associate membership dues will increase from $275 to $285 and emeritus membership dues from $68 to $71. Academic associate dues will remain the same.
- OSEA is evaluating its due structure as a result of the voting and new organizational responsibilities