Why this matters now for owner-operators and fleets

The IRS’s Taxpayer Advocate Service (TAS) has published a new set of 2026 objectives, laying out where it wants the IRS to improve customer service, program integrity, and taxpayer protections. TAS, an independent organization within the IRS, posted several objective pages on February 11, 2026, signaling near‑term areas that could affect how trucking businesses file, respond to notices, and work with paid preparers this year.

ERC: Prioritizing backlog resolution and taxpayer rights

If your operation claimed the Employee Retention Credit (ERC), TAS’s Objective 6 zeroes in on finishing the job. It urges the IRS to complete all remaining ERC claim processing by the end of calendar year 2025, prioritize cases where taxpayers face financial hardship, devote resources to quickly review responses to disallowance notices, and track claims affected by the two‑year statute for refund suits under IRC § 6532. For carriers waiting on cash flow tied up in ERC reviews, these steps could determine when you get resolution—and what appeal timelines you face.

Separately, IRS guidance explains that new or late ERC claims are curtailed under 2025 legislation and that businesses receiving Letter 105‑C (Claim Disallowed) can seek review through the IRS Independent Office of Appeals if they believe their filing was timely. If you’re disputing a denial, organize payroll records, government‑order documentation, and gross‑receipts workpapers before you respond.

Cracking down on bad tax preparers

Many small carriers rely on paid preparers. TAS’s Objective 4 calls for stronger IRS oversight of unethical preparers and even backs minimum competency and continuing‑education standards. For trucking companies that use third‑party advisors to navigate per‑diem rules, depreciation, and fuel/excise tax interactions, this push could reduce refund delays tied to aggressive or erroneous filings—and help you avoid getting caught in someone else’s bad practices.

Voluntary Disclosure: Clearer on‑ramps for fixing past mistakes

TAS’s Objective 9 presses the IRS to simplify and improve its Criminal Voluntary Disclosure Practice (VDP)—the program for taxpayers who willfully fell out of compliance but want to come clean. Recommendations include engaging stakeholders, streamlining Form 14457, and making procedures clearer by the end of FY 2026. While most trucking tax issues are non‑willful and handled via amended returns, VDP clarity matters for edge cases (for example, intentionally omitted income or willful misuse of credits).

In parallel, the IRS has opened a 90‑day public comment period (through March 22, 2026) on proposed VDP updates, and its current procedures detail a two‑part application, deadlines to submit documents, and payment expectations. If finalized, a more streamlined framework could give businesses a safer, faster path to resolve old liabilities and move forward.

Disaster relief: Key 2026 deadlines that affect quarterly payroll and excise filings

Severe weather continues to disrupt operations—and tax calendars. For affected areas, the IRS is postponing multiple deadlines for individuals and businesses, including estimated taxes and quarterly payroll and certain excise tax returns often relevant to fleets. Highlights include:

Texas: Deadlines postponed to February 2, 2026, for specified storm‑affected counties—covering items like Q3 2025 and Q1 2026 estimated taxes and quarterly payroll/certain excise returns.
Missouri: Deadlines postponed to March 30, 2026, with relief applying to most business returns and estimated payments due on or after March 30, 2025; deposit penalties for payroll/excise taxes are abated if made by specified dates.
Alaska: Various deadlines postponed to May 1, 2026, including estimated payments due January 15 and April 15, 2026; certain payroll and excise deposit penalties are abated if deposits are made by May 1.
Washington: Various deadlines also postponed to May 1, 2026; quarterly payroll and certain excise returns due January 31 and April 30, 2026, fall under the extension.

Action steps for trucking businesses

ERC file triage: If you’ve received a disallowance or Letter 105‑C, calendar your appeal window and assemble payroll and eligibility proof now. Expect the IRS to prioritize hardship cases.
Vet your preparer: Ask about PTIN status, continuing education, and how they document per‑diem, depreciation, and fuel/excise interactions. Be wary of contingency‑fee pitches around credits. TAS is pushing for tighter oversight.
Consider disclosure options: For intentional noncompliance, review the VDP proposal and current procedures; for non‑willful errors, discuss amended returns with a qualified pro.
Map disaster extensions: If you operate or keep records in an IRS‑declared disaster area, adjust calendars for quarterly payroll and certain excise filings, and review cash‑flow impacts of delayed estimated payments.

Bottom line: TAS’s 2026 agenda and the IRS’s disaster and compliance updates create a clearer (if still complex) path through a busy filing season. Trucking taxpayers who prepare now—by tightening documentation, vetting advisors, and leveraging relief where available—will be better positioned to protect cash flow and minimize surprises.

Sources Consulted: Taxpayer Advocate Service (IRS); Internal Revenue Service.

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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.