AICPA submits 193 recommendations for IRS guidance plan
May 28, 2026
The AICPA recently submitted almost 200 comments to the IRS regarding its 2026–2027 Priority Guidance Plan, encouraging the agency to concentrate on 10 areas and to continue pursuing tax simplification.
In Notice 2026-23, the IRS sought recommendations for its plan, which it uses each year “to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance.”
“The recommendations ensure that the IRS guidance reflects practical, real-world application for taxpayers and practitioners,” Kristin Esposito, director–Tax Policy & Advocacy at the AICPA, said in a news release. “Given that our recommendations are ranked by priority within each area, we encourage a focus on the highest-priority items.”
The 193 recommendations from the AICPA’s 10 technical panels for the IRS Priority Guidance Plan cover the following areas: corporations and shareholders; employee benefits; exempt organizations; individual and self-employed; international; IRS advocacy and relations; partnerships; S corporations; tax methods and periods; and trust, estate, and gift tax. Read more.
