Joe M Tucker CPA, PC

05/21/2026

05/06/2026

IRS Notice CP53E Alert

We want to make our clients aware that some taxpayers are receiving IRS Notice CP53E requesting updated bank account information for a tax refund. In some cases, these notices appear to have been issued even when no refund was expected. There are also reports that scam versions of this notice may be circulating.

If you receive this notice, please use caution.

Do not respond too quickly.
Do not scan QR codes or click unfamiliar links.
Do not provide banking information until the notice has been verified.

The safest step is to go directly to IRS.gov rather than using links or contact information found on the notice itself. If you would like help reviewing the notice, our office will be glad to assist.

256-332-2004 Russellville
256-381-8299 Muscle Shoals

03/11/2026

🚗 Real Estate or Personal Property? The $100,000 Distinction in Your Tax Strategy 🏠

When does a "dwelling" stop being a building and start being a vehicle for tax purposes? In the world of depreciation, this distinction can mean the difference between a 27.5-year "slow-burn" deduction and a rapid 5-year recovery.

The cornerstone of this debate is a landmark 1975 Tax Court case: Whiteco Industries, Inc. v. Commissioner.

In this case, the IRS argued that large outdoor advertising signs were "inherently permanent structures" (buildings). Whiteco argued they were tangible personal property. The court ultimately sided with the taxpayer, establishing what we now call the "Whiteco Factors"—a six-part test the IRS still uses today to determine if an asset is truly "mobile":

Is the property moving? Has it actually been moved or is it capable of being moved?
Is it designed to be moved? Does the asset’s design incorporate mobility (e.g., wheels, hitches, or modular components)?
The Ease of Removal: How much effort, time, and specialized equipment are required to relocate the asset?
Potential for Damage: Can the asset be removed without causing substantial damage to itself or the land?
Manner of Attachment: Is the asset "affixed" to the land via deep concrete foundations, or is it merely bolted or hitched?
Expected Permanence: Is the asset intended to remain at a single location for its entire useful life?
Why this matters for your RV or Mobile Asset:
If your business utilizes an RV for travel or onsite lodging, the Whiteco Factors are your best defense. Because an RV is titled, registered, and designed for the road, it typically fails the "permanence" test for real estate—allowing you to classify it as 5-year personal property.

Strategic classification under Section 1245 (Personal Property) rather than Section 1250 (Real Property) is one of the most effective ways to accelerate your deductions and improve your business’s immediate cash flow.

02/24/2026

👋 Say goodbye to paper refund checks! 📮

Just a quick heads-up: The IRS stopped mailing out paper refund checks last September. Moving forward, direct deposit is the way to go! 💸

It’s actually great news: it means you get your money much faster (usually under 21 days) and it’s way more secure than waiting on the mailbox.

When you send over your tax docs this year, double-check that we have your current bank info so your refund lands exactly where it should!

Questions? Drop them below or shoot us a message! ☕️

01/22/2026

Today we want to honor our founder, Joe M. Tucker, CPA, CGMA, on his birthday.

Joe earned his CPA license in 1973 and in 1976 stepped out on faith to start what became Joe M. Tucker, CPA, P.C.—with a growing family, no client base, and a commitment to do things the right way. For decades, clients across Northwest Alabama and beyond have trusted him for steady judgment, technical excellence, and the kind of integrity that can’t be faked.

He has also served our community generously—supporting local governments, organizations, nonprofits, and businesses with both his expertise and his character. Those who know him best would say what we’ve seen for years: he’s honest, kind, and consistent, and he truly cares about people.

From all of us at Joe M. Tucker, CPA, P.C.—happy birthday, Mr. Joe! We’re grateful for your legacy and the standard you’ve set.

01/12/2026

We take email security seriously at JMT CPA, and sometimes our filters may keep messages from reaching us. If you haven’t received a reply, your email may not have made it to our inbox. Please give us a call if you’re waiting on a response—we’re happy to help!

04/08/2025

EDIT TO ADD: The State of Alabama will only be allowing taxpayers of AFFECTED AREAS to have automatic extentions upon May 1, 2025. Taxpayers not in this category could still face an extension penalty if taxes are owed in 2024. Per a phone call with an Alabama Department of Revenue employee, each waived extension will be determined case by case if criteria fits the taxpayer’s situation.
If you are not in an affected area, please still consider filing your 2024 tax return by April 15, 2025.

IRS reminder: Disaster victims in twelve states have automatic extensions to file and pay their 2024 taxes

What areas qualify for the May 1, 2025, deadline?
The May 1, 2025, deadline applies to taxpayers affected by FEMA disaster declarations issued during 2024. These include:

Taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina and South Carolina
Alaska – The City and Borough of Juneau
New Mexico – Chaves County
Tennessee – Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi and Washington counties
Virginia – Albemarle, Appomattox, Bedford, Bland and Botetourt counties; Bristol City; Buchanan, Buckingham, Carroll and Charlotte counties; Covington City; Craig County; Danville City; Dickenson and Floyd counties; Galax City; Giles, Grayson, Greene, Lee, Madison, Montgomery and Nelson counties; Norton City; Patrick, Pittsylvania and Pulaski counties; Radford City; Roanoke City; Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise and Wythe counties

Full Article:

IR-2025-41, April 4, 2025 — The Internal Revenue Service today reminds individuals and businesses in area covered by 2024 disaster declarations that their 2024 federal income tax returns and tax payments for tax year 2024 are due on Thursday, May 1, 2025.

07/12/2024

Seeking Accounting Professionals in
North Alabama!
https://jmt.cpa/careers

08/08/2023

Warning signs of aggressive ERC marketing
There are important tips that people should be wary of involving the Employee Retention Credit. Warning signs to watch out for include:

Unsolicited calls or advertisements mentioning an "easy application process."
Statements that the promoter or company can determine ERC eligibility within minutes.
Large upfront fees to claim the credit.
Fees based on a percentage of the refund amount of Employee Retention Credit claimed. This is a similar warning sign for average taxpayers, who should always avoid a tax preparer basing their fee on the size of the refund.
Preparers refusing to sign the ERC return being filed by the business, exposing just the taxpayer claiming the credit to risk.
Aggressive claims from the promoter that the business receiving the solicitation qualifies before any discussion of the group's tax situation. In reality, the Employee Retention Credit is a complex credit that requires careful review before applying.
The IRS also sees wildly aggressive suggestions from marketers urging businesses to submit the claim because there is nothing to lose. In reality, those improperly receiving the credit could have to repay the credit – along with substantial interest and penalties.
Unscrupulous promoters may lie about eligibility requirements, including refusing to provide detailed documents supporting their computations of the ERC. In addition, those using these companies could be at risk of someone using the credit as a ploy to steal the taxpayer's identity or take a cut of the taxpayer's improperly claimed credit.

08/08/2023

https://www.irs.gov/newsroom/irs-commissioner-signals-new-phase-of-employee-retention-credit-work-with-backlog-eliminated-additional-procedures-will-be-put-in-place-to-deal-with-growing-fraud-risk?utm_campaign=Webinars&utm_medium=email&_hsmi=268412649&_hsenc=p2ANqtz--Nle3GT46XyNlgrmbthkp4p4TGF-xB839qzgZvXEZlM2iFuiWcp2rdmgbixl9BOMtsnJ579Afqdf2ZlqHKhwoyUSIYpA&utm_content=268412649&utm_source=hs_email

IR-2023-135, July 26, 2023 — With the IRS making substantial progress in the ongoing effort related to the Employee Retention Credit claims, Commissioner Danny Werfel said the agency has entered a new phase of increasing scrutiny on dubious submissions while renewing consumer warnings against aggr...