
IRS Automatic Penalty Relief: How the New AEP Program Replaces First-Time Abatement
The IRS now waives failure-to-file, failure-to-pay, and failure-to-deposit penalties automatically for taxpayers with three clean compliance years.

The IRS now waives failure-to-file, failure-to-pay, and failure-to-deposit penalties automatically for taxpayers with three clean compliance years.

IRS Letter 105-C fully disallows your refund claim — respond within 30 days and protect the two-year suit deadline, which Appeals never pauses.

IRS Secure Messaging lets invited businesses and their reps trade documents with the case team online — faster than mail, on the record unlike phone calls.

Mauritius charges 15% VAT on foreign digital services since January 1, 2026 — with no turnover threshold, so a single sale triggers MRA registration.

Recognize MCP usage revenue as agents consume it, hold prepaid credits as deferred revenue, and track API passthrough cost per tool.

Nashville now lets permitted home businesses see 12 clients a day with no set hours. What Tennessee owners must file — and the IRS home-office payoff.

No return means no time limit: the IRS can assess unfiled years anytime, then bill you through an SFR with zero deductions.

New-employer SUTA rates run 1–4% on 2026 wage bases from $7,000 to $78,200 — pay on time to keep the 5.4% FUTA credit.

NZ agencies must pay 95% of eInvoices within 5 business days since 1 Jan 2026 — register on Peppol with your NZBN to get the fast lane.

Oregon prorates CAT thresholds by days in a stub year — except new and closing businesses, which keep the full $1M line.

A restricted executive bonus arrangement funds an employee-owned life policy with deductible Section 162 bonuses that early departures forfeit.

RPM's Q1 FY2027 sales rose 4.8% to $2.22B and net income 12.6%, but gross margin fell to 41.3%; $15.7M of one-time gains flattered profit.