Washington, D.C. (May 15, 2026) – The American Institute of CPAs (AICPA) submitted comments to the Internal Revenue Service (IRS) containing 193 recommendations regarding the 2026-2027 Priority Guidance Plan. As the IRS plans to prioritize providing additional guidance as stated in the IRS Strategic Operating Plan, the AICPA encourages the IRS to issue guidance on recommended areas.
The AICPA’s recommendations span the organization’s ten technical panels covering the following areas: Corporations and Shareholders; Employee Benefits; Exempt Organizations; Individual and Self-Employed; International; IRS Advocacy & Relations; Partnership; S Corporation; Tax Methods and Periods; Tax Practice Responsibilities and Trust, Estate and Gift Tax.
The AICPA encourages the Department of the Treasury 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,” says Kristin Esposito, director, AICPA Tax Policy and Advocacy. “Given that our recommendations are ranked by priority within each area, we encourage a focus on the highest-priority items.”
About the American Institute of CPAs
The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with 397,000 members and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. A founding member of the Association of International Certified Professional Accountants, the AICPA sets ethical standards for the profession, attestation standards, and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state, and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, partners across the profession to build future talent, and drives continuing education to advance the vitality, relevance, and quality of the profession.
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Contact: Veronica L. Vera
202-434-9215
Veronica.Vera@aicpa-cima.com