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Western CPE Blog

5 min read
The IRS issued Notice 2026-3 on December 22nd, waiving estimated tax penalties that would have forced farmland sellers to pay most of their tax liability upfront despite Section 1062's new four-year installment payment option.

Recent Blog Posts

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  Article at a Glance: SBA and Treasury continue to address questions at their plodding

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  Article at a Glance: Trump’s executive orders call for a payroll tax deferral from

4 min read

  Article at a Glance: The IRS released a draft of Form 1040 for the

5 min read

  Article at a Glance: Remote Work & Slowdowns | During a painful tax season, we

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  Article at a Glance:   Deferring Certain Payroll Tax Obligations paid from Sep 1,

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  Article at a Glance:   In consultation with Treasury, the SBA released guidance Tuesday,

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Mary S. Schaeffer, MBA, has the inimitable ability to find accounts-payable-related solutions that really work—without