The deadline to apply for the Internal Revenue Service’s (IRS) 2026 Compliance Assurance Process (CAP) program is October 31, 2025. The CAP program is one of several pre-filing programs that eligible businesses can use to avoid post-filing scrutiny from the IRS. Should your business apply for the CAP program? Here are some key insights from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

As promised, the Internal Revenue Service (IRS) is ramping up its efforts to audit businesses and high-income individuals. Shortly after last year’s tax season, the IRS announced plans to substantially increase its audit rates for these taxpayers—and so far, it is carrying through with its plans to do so. If you are a business owner or high-income taxpayer in Massachusetts, what does this mean for you? Boston tax audit lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, explains.