As enrolled agents assisting clients with federal and state tax matters, staying informed on the latest IRS and Oklahoma Tax Commission (OTC) developments is crucial. Below is a curated summary of press releases and news items from the past week, including key highlights relevant to your practice, along with direct links to the source materials.
IRS News Releases
IR-2026-110, Sept. 15, 2026 — IRS Extends Tax Relief for Farmers and Ranchers Affected by Drought
The IRS issued guidance extending tax relief to farmers and ranchers in 49 states and other regions who sold or exchanged livestock because of drought conditions, giving them more time to replace the livestock and defer any resulting gain.
What it means for your practice: If you represent agricultural clients, review whether they qualify for the extended replacement period before reporting gain from forced livestock sales.
Read more →
IR-2026-111, Sept. 16, 2026 — Security Summit Closes Summer Series with Data Security Reminder for Tax Pros
The IRS and Security Summit partners closed out their summer awareness series by urging tax professionals to stay vigilant against identity theft and to keep data security safeguards current.
What it means for your practice: A good prompt to revisit your Written Information Security Plan (WISP) and confirm safeguards are up to date ahead of filing season prep.
Read more →
IR-2026-112, Sept. 18, 2026 — IRS Warns of Tax Credit Scams Targeting the Tribal Community
The IRS warned taxpayers, tribal communities, businesses, and tax professionals about promoters selling fake "Tribal Tax Credits" that do not exist under federal law.
What it means for your practice: Be alert for clients who may have been approached about this scheme, particularly those in or near tribal communities, and be prepared to explain why the credit is not legitimate.
Read more →
TIGTA Reports
Sept. 16, 2026 — Fiscal Year 2026 Statutory Review of Compliance With Notice of Federal Tax Lien Filing Collection Due Process Procedures (Report No. 2026-300-056)
TIGTA's annual statutory review assessed whether the IRS followed required Collection Due Process procedures when filing Notices of Federal Tax Lien.
Read more →
Sept. 16, 2026 — Statutory Review of Disclosure of Collection Activity With Respect to Joint Return Filers (Report No. 2026-300-052)
This annual statutory review evaluated whether the IRS properly disclosed collection activity information to a requesting spouse on a jointly filed return, as required by law — relevant background if you handle innocent spouse or joint-liability collection cases.
Read more →
Sept. 16, 2026 — The IRS Is Making Payments Easier, but Processing Can Be Improved (Report No. 2026-108-054)
TIGTA reviewed IRS efforts to expand electronic and other payment options for taxpayers and found continued gaps in how those payments are processed internally once received.
Read more →
Sept. 16, 2026 — Existing Research Can Be Leveraged to Improve Enforcement, Customer Service, and Privacy (Report No. 2026-3S0-049)
TIGTA reviewed the IRS's use of existing internal and external research to inform enforcement priorities, taxpayer service, and privacy protections, and identified opportunities for greater use of that research.
Read more →
Sept. 16, 2026 — Additional Controls Over Noncompetitive Bridge Contracts Are Needed (Report No. 2026-200-055)
TIGTA found the IRS needs stronger controls over noncompetitive "bridge" contracts used to continue services while a new competitive contract is awarded.
Read more →
Sept. 15, 2026 — The IRS's Cybersecurity Program Was Not Effective for Fiscal Year 2026 (Report No. 2026-200-053)
TIGTA's annual FISMA evaluation found the IRS's information security program was not effective for FY 2026, raising concerns about the protection of taxpayer data the IRS holds.
Read more →
Sept. 14, 2026 — The IRS's Paperless Transition Efforts as of July 2026 (Report No. 2026-IE-R015)
TIGTA reviewed the IRS's progress moving toward paperless processing of taxpayer correspondence and forms as of July 2026.
Read more →
Oklahoma Tax Commission & State Tax News
Sept. 15, 2026 — State Treasurer Releases August 2026 Economic Outlook: Annual Revenue Reaches $18 Billion
State Treasurer Todd Russ released the August 2026 Economic Outlook Report. Rolling 12-month gross revenue reached $18 billion. Year-over-year, Gross Production Tax revenue rose 16.5%, Sales and Use Tax revenue rose 6.1%, and Income Tax revenue rose 1.6%, while Motor Vehicle Tax revenue declined 14.5%. The report also noted an uptick in August inflation (CPI +0.4%) and Oklahoma's unemployment rate at 4.3%, compared to 4.1% nationally.
What it means for your practice: Useful context for clients with business or investment interests tied to energy, retail, or motor vehicle sectors when discussing quarterly estimates and year-end planning.
Read more →
Sept. 15, 2026 — OTC Letter Ruling: SaaS Subscriptions Not Subject to Sales Tax
In a letter ruling, the Oklahoma Tax Commission determined that Software-as-a-Service (SaaS) subscriptions delivered electronically, along with associated services, are not subject to Oklahoma sales tax.
What it means for your practice: Helpful guidance for clients who sell or purchase cloud-based software subscriptions in Oklahoma.
Read more →
Sept. 15, 2026 — OTC Letter Ruling: Dietary Supplements Subject to Full Sales Tax Rate
The Oklahoma Tax Commission ruled that dietary supplements identified by a Supplement Facts panel are excluded from the state's zero-percent food exemption and remain subject to the full sales tax rate.
What it means for your practice: Relevant for retail or grocery clients who need to classify supplement sales correctly for sales tax purposes.
Read more →
Current notice (as of Sept. 21, 2026) — OkTAP Refunds and Account Balance Updates Temporarily Paused
A notice on the OkTAP homepage states that the OTC has paused the issuance of refunds and the updating of account balances due to system issues at the Oklahoma State Treasurer's Office. The OTC says it is working closely with the Treasurer's Office to resolve the issue. An exact start date for the pause has not been publicly announced.
What it means for your practice: Set client expectations that refunds and OkTAP balance updates may be delayed until the issue is resolved.
Read more →
Reported Sept. 17, 2026 — State Senate Interim Study Examines Property Tax Valuation of Affordable Housing
Sen. Avery Frix held a legislative interim study examining how affordable housing developments financed through the federal Low-Income Housing Tax Credit program are valued for Oklahoma property tax purposes, including whether rent and eligibility restrictions on these properties should factor into their taxable value. The study will inform discussion of House Bill 4305, which would create an alternative income-based valuation method for qualifying affordable rental housing.
What it means for your practice: Worth tracking if you advise clients who own or invest in LIHTC-financed rental housing in Oklahoma; a valuation methodology change could affect basis and property tax planning.
Read more →
Upcoming OSEA Events
Central Oklahoma Chapter Seminar — Oklahoma Tax Commission Statute of Limitations
Tuesday, September 22, 2026, 11:30 AM – 1:00 PM
Saltgrass Steak House, 1445 W I-240 Service Road, Oklahoma City, OK 73159
The second installment of OSEA's Oklahoma Tax Commission Representation Series, examining limitations on OTC assessments and collection actions — when they apply, and when they do not. Cost is $25 per person, covering the meal. Not eligible for IRS continuing education credit. Also offered in Tulsa on September 25.
Register →
Circular 230 (Oklahoma Sooner Virtual Chapter)
Thursday, September 24, 2026, 11:00 AM – 1:30 PM Central
Zoom (Virtual)
Attorney Angela Holland of the IRS Office of Professional Responsibility presents an introduction to Circular 230 and OPR enforcement of practice standards before the IRS. 1 CE Hour – Ethics. IRS Course ID: FAHHB-E-00199-26-O. Free for OSEA members and colleagues.
Register →
Northeast Oklahoma Chapter Seminar — Oklahoma Tax Commission Statute of Limitations
Friday, September 25, 2026, 12:00 PM – 2:00 PM
The Big Biscuit, 5335 E 41st Street, Tulsa, OK 74135
The Tulsa presentation of OSEA's Oklahoma Tax Commission Representation Series on statute of limitations for OTC assessments and collections. No charge for the CE program; attendees pay for their own meal. Not eligible for IRS continuing education credit. Also offered in Oklahoma City on September 22.
Register →
Annual Seminars
2026 OSEA Northeast Annual Seminar — October 29–30, 2026
Northeastern State University – Broken Arrow, 3100 New Orleans Street, Broken Arrow, OK 74014
Up to 16 CE units available, attend in person or via Zoom (link provided one week prior). Headliners Marc J Dombrowski, EA (financial analysis, streamlined installment agreements, offers in compromise, appeals, CDP, transcripts) and Jane Ryder, EA, CPA (ethics for tax practitioners, name/image/likeness income, maximizing QBI, stock options, tax planning for business and rentals) will present 15 CE hours. IRS stakeholder liaison Mercean Lam will cover additional IRS CE-eligible topics, and Mike Kaufmann will present a non-CE hour on Oklahoma tax updates. Lunch provided both days for on-site attendees.
Pricing: OSEA Member – $300 | Nonmember – $350 (special early pricing of $275 member / $325 nonmember available to those who attended both 2025 conferences, via discount code). Early-bird pricing is currently in effect.
Bonus: Attend both the OKC and Northeast Oklahoma conferences and receive a $25 discount toward a 2027 conference!
Register →
2026 OSEA Oklahoma City Annual Seminar — November 12–13, 2026
Rose State College, 1720 Hudiburg Drive, Midwest City, OK 73110
Up to 16 CE units available, attend in person or via Zoom (link provided one week prior). Headliners David L Mellem, EA and Mary Mellem, EA will present 15 CE hours covering Federal Tax Updates, Amended Tax Returns, an interactive "Ask" session, Basis Rules for Property Received Through Gift/Inheritance/Divorce, Business Credits, Teens and Taxes, Ethics, and Bankruptcy. Mike Kaufmann will present a non-CE hour on Oklahoma tax updates, and IRS stakeholder liaison Mercean Lam will present a CE-eligible hour on multiple tax topics. Lunch provided both days for on-site attendees.
Pricing: OSEA Member – $350 | Nonmember – $400 (special pricing of $325 member / $375 nonmember available to those who attended both 2025 conferences, via discount code). Early-bird pricing is currently in effect.
Bonus: Attend both the OKC and Northeast Oklahoma conferences and receive a $25 discount toward a 2027 conference!
Register →
The Oklahoma Society of Enrolled Agents (OSEA) is a professional organization dedicated to representing and supporting enrolled agents in Oklahoma through education, advocacy, and networking opportunities. Visit us at EAOK.org for more information and resources.
