Chief Executive Officer, Internal Revenue Service
Under Automatic Exemption from Penalty, late-filing, late-payment and deposit penalties are waived during processing for taxpayers with three clean years, with no phone call or request needed.
The IRS said 27 states have elected into the new Section 25F credit for gifts to scholarship granting organizations, a dollar-for-dollar option that compares favorably with a normal charitable deduction.
The IRS says tens of millions of filers claimed the new overtime, senior and car-loan breaks. For households earning well into six figures, the income limits erase most of them, leaving a shorter list.
Senate Democrats say the Vacancies Act clock ran out March 6 with no nominee, leaving the IRS without a Senate-confirmed leader as complex filers wait on guidance and service.
A newly created position puts one person atop both the IRS and Social Security Administration heading into the 2026 filing season, alongside a leadership change over IRS enforcement.
Role and affiliation as published by Internal Revenue Service. General information, not tax, legal or investment advice.