The American Institute of CPAs provided the IRS with 193 recommendations for the tax agency’s 2026-2027 Priority Guidance Plan.
The Priority Guidance Plan is used by the IRS and the Treasury Department’s Office of Tax Policy to identify and prioritize tax issues that can be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance.
The projects deemed to be a priority would be worked on during the period from July 1, 2026, through June 30, 2027.
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The AICPA’s recommendations span the organization’s 10 technical panels covering the following areas:
- Corporations and Shareholders;
- Employee Benefits;
- Exempt Organizations;
- Individual and Self-Employed;
- International;
- IRS Advocacy and Relations;
- Partnership;
- S Corporation;
- Tax Methods and Periods;
- Tax Practice Responsibilities; and
- Trust, Estate and Gift Tax.
The AICPA said it encourages the Treasury Department and the IRS to continue pursuing tax simplification, recognizing the balance needed for competing interests and concerns when drafting guidance.
The AICPA urged the following as part of the process:
- Use the simplest approach to accomplish a policy goal;
- Provide safe harbor alternatives;
- Offer clear and consistent definitions;
- Use horizontal drafting (a rule placed in one Internal Revenue Code section should apply in all other Code sections) to the greatest extent possible;
- Build on existing business and industry-standard record-keeping practices;
- Provide a balance between simple general rules and more complex detailed rules; and
- Match a rule’s complexity to the sophistication of the targeted taxpayers.
“The recommendations ensure that the IRS guidance reflects practical, real-world application for taxpayers and practitioners,” Kristin Esposito, director of AICPA tax policy and advocacy, said in a statement on May 15. “Given that our recommendations are ranked by priority within each area, we encourage a focus on the highest-priority items.”
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Tags: AICPA, Income Taxes, IRS, Taxes, Treasury Department
