Key Takeaways
- How newborns will get their $1,000 Trump Account deposits.
- File Form 4547, await instructions.
- ERC lawsuit boom about to begin.
- Dirty Dozen scam list updated for phishing, AI IRS impersonators.
- Trade court allows delayed tariff refunds; 45 days to refund system rollout.
- Energy credit markets thriving.
- National Dishwasher Day.
Treasury, IRS issue proposed regulations for Trump Accounts pilot program, Treasury Department to deposit $1,000 into the account of each eligible child - IRS (my emphasis):
The proposed regulations will assist individuals who will make elections for eligible children to receive $1,000 pilot program contributions. In order for an eligible child to receive a $1,000 pilot program contribution, an election for a pilot program contribution must be filed by an individual who anticipates the child will be his or her qualifying child for the year during which the election is made, typically a parent or guardian. Therefore, expecting parents who want to participate need to make an election and may be in a situation to do so prior to the tax year in which the child is born.
IRS Details How to Open GOP-Favored Trump Accounts - Erin Schilling, Bloomberg ($):
Link: Form 4547
From Notice 2026-68:
‘Trump Account’ Proposed Rules Seen as Mixed Bag - Trevor Sikes, Tax Notes ($):
...
Although the proposed rules provide much-needed clarity regarding administrative mechanics for opening and managing a Trump account, they don’t address several outstanding concerns, according to Klein. The AICPA addressed many of those concerns in a February 25 letter to Treasury.
Chittenden said the proposed rules still don’t address the operation of employer contributions under section 128 and how the relevant nondiscrimination requirements will apply.
ERC Lawsuit Time
Pandemic Credit Refund Suits Expected to Surge as Deadline Nears - Erin Schilling, Bloomberg ($):
“The federal district courts are going to get flooded with cases,” said Tracy Martinez, lead of tax controversy at Omega Accounting Solutions.
The deadline is particularly important for taxpayers who took their denials to the IRS Independent Office of Appeals, an alternative to litigation, to get refunds. Tax practitioners say their clients are facing long delays in appeals, and some don’t have their cases assigned to any officer.
Related: Eide Bailly Employee Retention Credit Services.
Don't Get Scammed
Dirty Dozen tax scams for 2026: IRS reminds taxpayers to watch out for dangerous threats - IRS:
As a reminder, never click any unsolicited communication claiming to be from the IRS, as it may install malware surreptitiously. These links may install malicious software, including ransomware, on a taxpayer’s personal device, potentially preventing access to their files or personal information.
2. AI-enabled IRS impersonation by phone (robocalls, voice mimicry, spoofed caller ID). Phone scams continue to evolve, including calls that use computer-generated tactics and spoofed caller ID to appear legitimate. The IRS reminds taxpayers that it generally contacts taxpayers by mail first and does not leave urgent, threatening prerecorded messages, call to demand immediate payment, or threaten arrest. Taxpayers should not rely on AI-generated responses to complex tax questions, and they should verify any calculations or information provided by artificial intelligence.
Be careful out there. Get an IRS Individual Online Account so you can always know where you stand with your federal taxes.
Tariff Refund Turmoil
Judge Gives Trump Administration More Time to Distribute Tariff Refunds - Lydia Wheeler and Louise Radnofsky, Wall Street Journal:
Judge Richard Eaton, who sits on the Court of International Trade, on Friday pared back an order he issued earlier in the week requiring the government to immediately begin the process of issuing refunds.
...
Eaton’s initial order brushed aside a mountain of litigation from at least 2,200 companies that have sued to get their money back. Many observers thought those cases would take months to resolve. Instead, the judge set the stage for a single case involving a filtration company that paid more than $11 million in tariffs to resolve the refunds issue. The Trump administration has yet to appeal his order.
CBP Says Tariff Refund System Will Be Operational in 45 Days - Elias Schisgall, Wall Street Journal:
The agency said it would work on a streamlined system for refund payments rather than manually processing individual tariff requests, which would be unfeasible given the agency’s capacity, Brandon Lord, CBP’s executive director of trade policy and programs, wrote in a Friday court filing.
Two Dozen States Sue Trump To Halt New Global Tariffs - Natalie Olivo, Law360 Tax Authority ($). "A coalition of 24 states sued President Donald Trump's administration Thursday in the U.S. Court of International Trade to block global tariffs that the White House imposed shortly after the U.S. Supreme Court struck down an earlier round of tariffs."
Washington Watch
Capitol Hill Recap: Housing and Tax Politics - Alex Parker, Eide Bailly:
With interest rates stubbornly high and the cost of buying a new home out of reach for many young Americans, both parties have promised to provide relief in this area. There are many factors that can lead to spiraling prices in real estate–and they’re often intertwined with tax policy.
One Democratic proposal, for instance, would deny key tax deductions to so-called institutional investors who purchase homes. The proposal, released by Democrats on the Senate Committee on Banking, Housing and Urban Affairs, would rescind both the mortgage interest deduction and depreciation deductions for larger investors, although the policy would include many exemptions and conditions.
Many economists are doubtful that large, corporate buyers are a major factor in housing costs. But whether deserved or not, they’ve become a convenient target for politicians hoping to tap into voters’ concerns about being able to afford the American dream.
Energy Credits: Not Dead Yet
Clean Energy Tax Credit Market Thrives Despite New Limits - Kat Lucero, Law360 Tax Authority ($):
Much of that resilience stems from a novel tax credit monetization mechanism — known as transferability — that has made it easier for many developers to capitalize their project-associated credits. Transferability lets developers sell the credits directly to corporate taxpayers so they don't have to rely on tax equity partnerships, the traditional but more complicated method of financing.
Related: Eide Bailly Energy Incentives Services.
Tax Policy: Billionaires, Health Costs, Taxing Low Incomes Via Retirement Plans
The myth of the billionaire wealth tax - Megan McArdle, Washington Post:
...
There’s a reason that European welfare states are funded with broad revenue raisers such as the value-added tax (a sort of extra-efficient sales tax), not wealth taxes. If it were possible to do it solely by squeezing the rich, the Nordics would have done it long ago. Instead, Denmark has repealed its wealth tax (though there’s a movement to reinstate it), and Norway’s 1 percent wealth tax, which raises about 0.6 percent of GDP, recently caused an exodus of the super-wealthy when it was slightly increased. So instead, they use taxes that make private consumption more expensive, so people buy fewer consumer goods, leaving more to be spent on public services. Because that’s the only way it can work.
The Tax Loophole That Made U.S. Health Care Unaffordable - Veronique de Rugy, Reason. "The health care market is hindered in many ways, but the core structural problem is simple: The person receiving care is almost never the person actually paying for it."
Record 401(k) hardship withdrawals signal the need for universal savings accounts (USAs). - Romina Boccia and Ritvik Thakur, The Debt Dispatch:
The tax law would be much simpler with a single system for tax-advantaged savings. Taxpayers now deal with a web of ad hoc accounts for specified purposes, each with their own complicated set of rules and penalties for operational failures. Think IRAs, 401(k)s, SEPs, HSAs, 529 plans, and now, Trump Accounts.
State News: Conformity and Montana Luxury Car Tax Evasion
A SALT Grab Bag: Small Bites, Big Impact - Melissa Menter and Colette Sutton, Eide Bailly. "Florida, Idaho, Oregon, and Virginia Grapple with H.R. 1 Conformity"
Have a Montana License Plate in California? Officials Have an Eye on You. - Adeel Hassan, New York Times:
Investigators listed the cities in California where they found the most suspicious sales. Beverly Hills had the highest, with 416. That was followed by Costa Mesa with 359; Van Nuys with 273; and San Diego with 269.
...
The vehicles included a $1.8 million McLaren Elva, a $1.5 million Porsche 918 Spyder and a $1.26 million Ferrari F12TDF, among others.
Blogs and Bits
IRS' 2026 Dirty Dozen tax scam list is familiar because too many are still falling for the schemes - Kay Bell, Don't Mess With Taxes. "Swindlers can pose as a 'helpful' third party and offer to assist taxpayers looking to create an Individual Online Account at IRS.gov."
Mixed Feelings on Price v. Commissioner: Right Result, But It Still Bugs Me - Peter Reilly, Your Tax Matters Partner. "Taxpayers who unnecessarily jerk the IRS around in Tax Court are subject to penalties. Why isn’t there something going the other way when IRS puts taxpayers through unnecessary tsuris?"
Warning: New IRS Instructions Limit ‘No Tax On Tips’ Deduction For Gig Workers - Kelly Phillips Erb, Forbes. "The revision was included in updated instructions issued during the filing season, rather than in a formal notice or regulation."
Ghosting the IRS
Former IRS Employee Sentenced to Prison for Tax Fraud and Social Security Fraud - US Attorney's Office, District of Massachusetts (Defendant name omitted, emphasis added):
Defendant, 59, of Lawrence, was sentenced on March 4, 2026 by U.S. Senior District Court Judge Nathaniel M. Gorton to 18 months in prison, to be followed by three years of supervised release. In May 2025, Defendant pleaded guilty to four counts of aiding and assisting in the preparation and filing of a false tax return and one count of theft of government money. Defendant was charged in March 2025.
From 1998 to 2009, Defendant worked as an IRS contact representative in Andover, Mass. Between approximately July 2020 through April 2023, Defendant prepared and filed income tax returns for other individuals with the IRS. Even though Defendant prepared these returns on behalf of other individuals, she did not list herself as the tax return preparer. Instead, Defendant prepared the returns to appear as if the taxpayers prepared the returns on their own. Further, Defendant listed ineligible dependents on the tax returns, resulting in higher refund amounts for which the taxpayers did not qualify without the knowledge of the taxpayers. Defendant also filed forms with the IRS directing that a portion of the fraudulently obtained tax refunds be deposited in her personal bank accounts, which she then used for her personal benefit.
The former IRS employee acted as a "ghost preparer," a big no-no and a "dirty dozen" scam.
What day is it?
It's National Dishwasher Day! A worthy day to celebrate unless you really like washing everything by hand.
Make a habit of sustained success.

