Michael J Myers CPA PC

03/30/2026

From PICPA -

(It's so thoughtful of the PA Department of Revenue to initiate this program on March 31 with 30 days to respond, half of those days are still in the current tax season - this is my editorial comment.)

Pennsylvania DOR Reinstates PIT Filing Enforcement Program

The Pennsylvania Department of Revenue (DOR) is reinstating its personal income tax (PIT) filing enforcement program, with a focus on taxpayers who have filed in prior years but may have outstanding filing obligations. The DOR notes that this initiative is designed to reinforce compliance with PIT requirements.

The DOR will issue correspondence by March 31, 2026, advising individual taxpayers of required actions to be completed within 30 days. The letter will instruct the taxpayer to submit either a completed or previously filed PA-40 Personal Income Tax Return to the address provided in the notice.

Taxpayers who have not filed a specific return must complete the required PA-40, available on the department’s website at revenue.pa.gov. The return must include all applicable W-2 forms and Pennsylvania personal income tax schedules necessary to substantiate reported income, credits, and tax withheld.
Taxpayers who receive the notice but did file the required PA-40 should submit a copy of the return to the department.
If the taxpayer believes the identified income is not subject to Pennsylvania personal income tax, they must follow the instructions provided in the “Contact the Department” section of the notice.
Taxpayers are strongly encouraged to submit explanations through myPATH, DOR’s online portal. They can select the “Respond to a Letter” link located in the Additional Services panel and then enter the Letter ID and upload all relevant correspondence and supporting documentation. Alternatively, explanations may be submitted via the email address listed on the notice. Taxpayers should reference the specific notice when providing documentation or correspondence.

Failure to respond within the prescribed timeframe will result in the DOR issuing a Substitute for Return (SFR) to the taxpayer’s account. This will generate a billing notice, providing an additional 30-day response period. Taxpayers are strongly encouraged to submit explanations through myPATH.

If no response is received, the account will proceed to assessment, at which point the taxpayer’s recourse will be to file a formal appeal.

The DOR will systematically monitor and evaluate the program’s effectiveness in promoting voluntary compliance.

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03/24/2026

IRS CP53E notices are going to taxpayers whose returns lacked valid direct deposit information, and the delays could stretch beyond 10 weeks for some filers.

11/21/2025

Current Google Map street view of my driveway - I love country life!

10/31/2025

𝐓𝐚𝐱𝐩𝐚𝐲𝐞𝐫𝐬 𝐬𝐡𝐨𝐮𝐥𝐝 𝐛𝐞 𝐚𝐰𝐚𝐫𝐞 𝐨𝐟 𝐭𝐡𝐞 𝐟𝐨𝐥𝐥𝐨𝐰𝐢𝐧𝐠 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐜𝐮𝐫𝐫𝐞𝐧𝐭 𝐥𝐚𝐩𝐬𝐞 𝐢𝐧 𝐚𝐩𝐩𝐫𝐨𝐩𝐫𝐢𝐚𝐭𝐢𝐨𝐧𝐬 𝐝𝐮𝐞 𝐭𝐨 𝐥𝐢𝐦𝐢𝐭𝐞𝐝 𝐈𝐑𝐒 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧𝐬:

𝐓𝐚𝐱 𝐫𝐞𝐟𝐮𝐧𝐝𝐬. Generally, the IRS will not pay refunds. One key exception exists: the IRS will continue to pay individual refunds for your clients who requested direct deposit on their Forms 1040 if the client electronically filed the tax returns, the returns are error-free, and the returns can be automatically processed. The IRS urges tax professionals to electronically file their clients’ returns with direct deposit to avoid delays.

𝐏𝐚𝐲𝐦𝐞𝐧𝐭𝐬. The IRS will accept and process any payments and remittances received, whether received electronically or by mail.
Correspondence. The IRS generally will not be responding to paper correspondence. Tax professionals who mail in correspondence to the IRS during this period should expect a delay for a response after full government operations resume due to a growing correspondence backlog.

𝐓𝐞𝐥𝐞𝐩𝐡𝐨𝐧𝐞𝐬. Only limited live IRS telephone customer service assistance will be available; however, most automated toll-free telephone applications will remain operational.

𝐓𝐚𝐱𝐩𝐚𝐲𝐞𝐫 𝐚𝐩𝐩𝐨𝐢𝐧𝐭𝐦𝐞𝐧𝐭𝐬. The IRS’s walk-in Taxpayer Assistance Centers (TACs) are closed. Appointments are cancelled until the government reopens. Likewise, appointments related to the Independent Office of Appeals or Taxpayer Advocate Service cases are cancelled. IRS personnel will reschedule those meetings when the government reopens.

𝐓𝐫𝐚𝐧𝐬𝐜𝐫𝐢𝐩𝐭𝐬. Tax professionals needing historical filing information can use automated tools to request tax transcripts. In addition, the IRS will process transcript requests related to disaster relief.
Income verification. The IRS Income Verification Express Service (IVES) will remain available.

𝐓𝐚𝐱-𝐞𝐱𝐞𝐦𝐩𝐭 𝐠𝐫𝐨𝐮𝐩𝐬. The IRS will not process applications or determinations for tax-exempt status or pension plans.
Enforcement activity. Criminal Investigation work continues during this period, as does compliance work related to protecting statutes of limitations.

𝟐𝟎𝟐𝟔 𝐟𝐢𝐥𝐢𝐧𝐠 𝐬𝐞𝐚𝐬𝐨𝐧. The IRS will continue some critical operations during this period to be ready for tax professionals and their clients. These critical operations include testing and preparation of filing season programs and related issues.

This information was published by the IRS in their e-news for tax professionals on 10/31/2025

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09/26/2025

𝐈𝐑𝐒 𝐭𝐨 𝐩𝐡𝐚𝐬𝐞 𝐨𝐮𝐭 𝐩𝐚𝐩𝐞𝐫 𝐭𝐚𝐱 𝐫𝐞𝐟𝐮𝐧𝐝 𝐜𝐡𝐞𝐜𝐤𝐬 𝐬𝐭𝐚𝐫𝐭𝐢𝐧𝐠 𝐰𝐢𝐭𝐡 𝐢𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐭𝐚𝐱𝐩𝐚𝐲𝐞𝐫𝐬

The IRS, working with the Department of the Treasury, announced paper tax refund checks for individual taxpayers will be phased out beginning on Sept. 30, as required by Executive Order 14247, to the extent permitted by law. This step marks the first move of the broader transition to electronic payments.

The IRS will publish detailed guidance for 2025 tax returns before the 2026 filing season begins, and will share updated guidance on IRS.gov and through outreach efforts nationwide.

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09/26/2025

🎃 𝕆𝕔𝕥 𝟙𝟞 = 𝕊𝕙𝕣𝕖𝕕𝕕𝕚𝕟𝕘 𝔼𝕧𝕖𝕟𝕥 🎃

Another shredding event is scheduled for next month by Rep. Abby Major, Rep. Josh Bashline and Sen. Pittmann, on Thursday, Oct. 16, from 10 a.m. to noon. They will be at Kittanning Township Volunteer Fire Department, 13126 State Route 422, Kittanning. Progressive Workshop will shred the items off-site.

Remember to keep 8 years of tax documents and receipts, which includes the current year, 2025. 🙂

09/04/2025

𝗦𝗵𝗿𝗲𝗱𝗱𝗶𝗻𝗴 𝗘𝘃𝗲𝗻𝘁 - 𝗦𝗲𝗽𝘁. 𝟭𝟱

This is a great way to get rid of unwanted old tax records and receipts. Make sure to keep at least 7 years (2018-2024), along with the current year info (2025).

On Monday, Sept. 15, from 9-11 a.m., Rep. Abby Major will be joining Rep. Jill Cooper and Sen. Joe Pittman in hosting a free shredding event to help you protect yourself against identity theft. The event will be held at VFW Post 92, 1601 Wildlife Road, Lower Burrell.

Items you may want to consider shredding include those with Social Security numbers, medical data, tax returns and bank account numbers. No more than two grocery bags or small boxes per household are permitted. This is for personal items only. No businesses, please. No large binder clips or hardbound covers will be accepted.

08/30/2025

𝑹𝒆𝒄𝒆𝒏𝒕 𝑪𝒍𝒐𝒖𝒅 𝑷𝒐𝒓𝒕𝒂𝒍 𝑨𝒄𝒕𝒊𝒗𝒊𝒕𝒚

You may have received a notification that files in your MJMCPA cloud portal were uploaded or downloaded from unusual time periods over the past day. We initiated an internal computer scan on a PC that was set up to treat the cloud portal as a virtual local drive, and that scan process opened every file on the portal. The portal recognized this activity as a download and upload of the file, so folder owners were notified of the activity. We are sorry for the inconvenience and we will work to exclude the cloud folders from future local scans.

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07/07/2025

Tomorrow, July 8, from 10 a.m. to noon, Rep. Abby Major will be hosting a shredding event to help you protect yourself against identity theft. The event will be held at the Fireman’s Lot in Vandergrift at the intersection of Route 56 and Longfellow Street.

Items you may want to consider shredding include those with Social Security numbers, medical data, tax returns and bank account numbers. No more than three grocery bags or small boxes per household are permitted. This is for personal items only. No businesses, please. No large binder clips or hardbound covers will be accepted. Progressive Workshop will shred the items off-site.

Send a message to learn more

06/20/2025

From the IRS Weekly E-News this week:
The IRS is aware of a delay in processing some electronic payments and that some taxpayers are receiving IRS notices indicating a balance due even though payments were made timely. Taxpayers who paid tax reported due on their tax return electronically may see payments on their accounts as pending, although the IRS has received payment through their banking institution. The notice may have been initiated before the payment was processed on the account, or the payment may have been processed but contained errors and requires additional handling to address the error before updating the tax account.

For affected taxpayers, the IRS apologizes for the inconvenience this delay in processing your payment has caused.

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06/05/2025

𝗛𝗲𝗹𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗳𝗼𝗿 𝟮𝟬𝟮𝟰 𝗣𝗿𝗼𝗽𝗲𝗿𝘁𝘆 𝗧𝗮𝘅/𝗥𝗲𝗻𝘁 𝗥𝗲𝗯𝗮𝘁𝗲 𝗣𝗿𝗼𝗴𝗿𝗮𝗺

The deadline for senior citizens and Pennsylvanians with disabilities to apply for rebates on rent and property taxes paid in 2024 has been extended to Dec. 31.

Income limits for the Property Tax/Rent Rebate Program increased this year to $46,520 for both homeowners and renters. If you were earning too much to qualify before, you may be eligible now. Remember to exclude 50% of Social Security when determining your income. The law I supported to expand the program also increased the maximum rebate to $1,000.

The program is open to residents age 65 years and older; widows and widowers 50 years and older; and people with disabilities 18 years and older.

Rebates will be distributed beginning July 1, as required by law.

(From State Rep Abby Major's Newsletter today)

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