The AICPA has sent almost 200 recommendations to the IRS for the 2026–2027 Priority Guidance Plan, according to the Journal of Accountancy. The group is asking the IRS to focus on important technical issues and keep working to make the tax system simpler. 

The AICPA sent these recommendations after the IRS asked for feedback in Notice 2026-23 about where more guidance is needed. Their letter includes 193 suggestions from 10 technical panels, covering topics like corporations, partnerships, international tax, employee benefits, exempt organizations, S corporations, and trusts and estates. 

“The recommendations ensure that the IRS guidance reflects practical, real-world application for taxpayers and practitioners,” Kristin Esposito, the AICPA’s director of Tax Policy & Advocacy, said in a statement. “Given that our recommendations are ranked by priority within each area, we encourage a focus on the highest-priority items.” 

Along with technical suggestions, the AICPA also asked the IRS to make the tax system simpler by giving clearer definitions, expanding safe harbors, and offering guidance that matches how businesses keep records today. 

Some of the AICPA’s main priorities include more guidance on the corporate alternative minimum tax, SECURE 2.0 implementation, international tax rules related to the One Big Beautiful Bill Act, and issues with state and local tax deduction caps that affect passthrough entities and individual taxpayers.