IRS Seeks Recommendations for 2026-2027 Priority Guidance Plan

The Internal Revenue Service (IRS) and Department of Treasury (Treasury) released Notice 2026-23 seeking recommendations for items that should be included in the 2026-2027 Priority Guidance Plan. The Treasury Department's Office of Tax Policy and the IRS use the Priority Guidance Plan each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The 2026-2027 Priority Guidance Plan will identify guidance projects that the Treasury Department and the IRS intend to actively work on as priorities during the period from July 1, 2026, through June 30, 2027. 

IRS will consider whether the recommended guidance relates to recently enacted legislation, such as Public Law 119-21, commonly known as the One, Big, Beautiful Bill Act; and relates to regulations described in Executive Order 14219 directing the repeal of unlawful regulations.

Comments are due May 29, 2026, for possible inclusion on the original 2026-2027 Priority Guidance Plan. Taxpayers may submit recommendations for guidance at any time during the year for consideration in future updates.