Boston Tax Law - Thorn Law Group

IRS and DOJ Continue to Target PPP and ERC Fraud in 2026

Tue, 31 Mar 2026 00:00:00 -0400

The Internal Revenue Service (IRS) and U.S. Department of Justice (DOJ) are continuing to target pandemic-era fraud in 2026. This includes fraud under the Paycheck Protection Program (PPP) and Employee Retention Credit (ERC) program. Learn what business owners in Massachusetts need to know from experienced Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Streamlined Voluntary Disclosure Programs: What Taxpayers Need to Know in 2026

Fri, 20 Mar 2026 00:00:00 -0400

For U.S. taxpayers who are behind on their federal filings, proactively coming into compliance is generally the best approach. Taking a wait-and-see approach can be risky, as it can lead not only to a high-stakes audit but also to criminal implications if past filing errors are knowingly ignored. Coming into compliance generally involves utilizing one of the IRS’ streamlined voluntary disclosure programs. Learn more from Boston international tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.

3 Key Differences Between IRS Criminal Tax Audits and Civil Examinations

Fri, 27 Feb 2026 00:00:00 -0500

While facing any scrutiny from the IRS presents significant risks, the risks of facing a criminal tax audit and the risks of facing a civil examination are different. Learn about three key differences between IRS criminal tax audits and civil examinations from Boston criminal tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

What Can I Expect During an IRS Criminal Tax Audit?

Fri, 13 Feb 2026 00:00:00 -0500

For U.S. taxpayers who are facing IRS criminal tax audits, knowing what to expect is critical for building an informed and strategic defense. These audits present substantial risks, as federal criminal tax charges carry steep fines and prison time. Find out what to expect—and what you need to do to protect yourself—from experienced Boston tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS Proposes Significant Changes to Voluntary Disclosure Program (VDP) in 2026

Fri, 30 Jan 2026 00:00:00 -0500

The Internal Revenue Service (IRS) has proposed some significant changes to its Voluntary Disclosure Program (VDP). If adopted, these changes could take effect later this year and significantly impact the voluntary disclosure process. Learn more from Boston criminal tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Voluntary Disclosure Program (VDP): Important Information for 2026

Fri, 16 Jan 2026 00:00:00 -0500

The IRS’ Voluntary Disclosure Program (VDP) provides a way for U.S. taxpayers to proactively resolve willful tax law violations. The alternative—taking a wait-and-see approach—is extremely risky, as failing to remedy known tax law violations can lead to additional consequences. Learn some important information about filing under the VDP in 2026 from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

The IRS is Ramping Up Its Auditing Efforts Heading Into 2026

Wed, 31 Dec 2025 00:00:00 -0500

The IRS is ramping up its auditing efforts heading into 2026. We have recently seen a substantial uptick in audits targeting both individuals and businesses. This includes corporate executives, licensed professionals, professional athletes, construction companies, financial services companies and technology companies (among others) in the U.S. and abroad. Are you (or is your business) at risk of facing an IRS audit in 2026? If so, what do you need to know? Boston tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group, explains.

New IRS Fact Sheet Addresses Employee Retention Credit (ERC) Compliance

Wed, 17 Dec 2025 00:00:00 -0500

The Internal Revenue Service (IRS) recently published a Fact Sheet that addresses its ongoing efforts to target improper Employee Retention Credit (ERC) claims. The ERC was a pandemic-era program that provided significant tax benefits to eligible businesses. But, while eligible businesses were initially allowed to claim the credit retroactively into 2025, the One Big, Beautiful Bill (OBBB) retroactively revised the filing deadline to January 31, 2024.

IRS Launches Two-Year Pilot Program to Make Post Appeals Mediation

Fri, 28 Nov 2025 00:00:00 -0500

The Internal Revenue Service (IRS) has launched a two-year pilot program that is intended to make the Post Appeals Mediation (PAM) process “more attractive to taxpayers.” The PAM process is an option for taxpayers who need to challenge decisions issued by the IRS’ Independent Office of Appeals. Learn more from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Voluntary Disclosures for 2025: Managing Offshore Account-Related Risk

Fri, 14 Nov 2025 00:00:00 -0500

As 2025 draws to a close, it’s time for U.S. taxpayers to start thinking about their annual returns. While Tax Day may not be until April 15, taxpayers need to prepare in advance to ensure that they will be able to file their returns accurately and on time. This is especially important for taxpayers who have offshore accounts. Learn more from Boston offshore tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS Criminal Tax Cases Are on the Rise

Fri, 31 Oct 2025 00:00:00 -0400

Internal Revenue Service (IRS) criminal tax cases are on the rise. We have seen an increase in these cases in recent weeks. The IRS is targeting both businesses and individuals; and, along with targeting income tax evasion and tax fraud, it is targeting offenses involving IRS payroll taxes and IRS business taxes as well. Learn more from Boston criminal tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

Should Your Business Apply for the IRS' Compliance Assurance Process (CAP)?

Fri, 17 Oct 2025 00:00:00 -0400

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:

IRS PPP and ERC Investigations Are On the Rise

Tue, 30 Sep 2025 07:35:41 -0400

The Internal Revenue Service (IRS) is continuing to target businesses in Boston and throughout Massachusetts in investigations involving alleged fraud under pandemic-era programs. This specifically includes alleged fraud under the Paycheck Protection Program (PPP) and the Employee Retention Credit (ERC) program. Learn more from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS Audits Are On the Rise for Businesses and High-Income Individuals in Massachusetts

Tue, 16 Sep 2025 00:00:00 -0400

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.

Can You Now Deduct Research and Experimental (R&E) Expenditures Under the One Big Beautiful Bill?

Fri, 29 Aug 2025 00:00:00 -0400

One of the key tax provisions in the One Big Beautiful Bill Act (OBBBA) is a provision that allows innovating companies to immediately deduct research and experimental (R&E) expenditures in tax years beginning January 1, 2025 or later. This largely reverts to the policy that was in place prior to the enactment of the Tax Cuts and Jobs Act in 2017, although there are some important changes of which businesses need to be aware. So, can your company fully deduct its R&E expenditures in 2025? Here are some important insights from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS Criminal Tax Investigations Targeting Tax Preparers: What Executives and Business Owners in Boston Need to Know

Fri, 15 Aug 2025 00:00:00 -0400

Disclosure of Offshore Accounts: What U.S. Taxpayers Need to Know in 2025

Thu, 31 Jul 2025 00:00:00 -0400

While the One Big Beautiful Bill (OBBB) that President Trump signed into law on July 4, 2025, includes several important changes for U.S. taxpayers, one area where the OBBB does not impact taxpayers’ obligations is in relation to the disclosure of offshore accounts. Taxpayers who have qualifying offshore accounts remain obligated to disclose these accounts to the IRS, FinCEN or both—and failing to do so still carries steep penalties. Boston offshore tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, explains.

Key Tax Changes for Individuals Under the One Big Beautiful Bill

Thu, 17 Jul 2025 00:00:00 -0400

The One Big Beautiful Bill (OBBB) includes several key provisions for U.S. taxpayers. While some of these provisions impact specific groups of taxpayers (such as those who work for tips or receive overtime pay), others apply more broadly. Going forward, it will be important for all taxpayers to ensure that they have a clear understanding of how the OBBB impacts their tax liability—as improperly claiming credits, exemptions or deductions could trigger an IRS audit. Learn more from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

The IRS' Failure to File Penalty: What Massachusetts Taxpayers Need to Know

Mon, 30 Jun 2025 00:00:00 -0400

If you failed to file your annual return by Tax Day, you are facing the IRS' failure to file penalty. While you might receive a letter from the IRS informing you that you are being penalized, the failure to file penalty begins immediately once you miss the filing deadline. In this scenario, your options depend on your individual circumstances. Learn more from Boston tax attorney Kevin E. Thorn, Managing Partner of Thorn Law Group.

IRS Data Book Highlights Recent Enforcement Actions and Priorities

Mon, 16 Jun 2025 19:51:15 -0400

The Internal Revenue Service (IRS) released its 2024 Data Book at the end of May. While the Data Book contains filing statistics, taxpayer survey results, and other general information about the IRS’ administration of the federal tax system, it also highlights some of the agency’s recent enforcement actions and priorities. This provides some important insights for taxpayers, as Boston IRS tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group, explains.

What Not to Do When Facing an IRS Tax Audit

Fri, 30 May 2025 00:00:00 -0400

If you are facing an IRS audit (or if your business is facing an IRS audit), you need to take your situation very seriously. IRS audits can pose significant risks for both individual and corporate taxpayers, and avoiding unnecessary consequences requires an informed and strategic approach. Learn more from Boston tax audit lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

Did You Overlook These 5 Tax Issues? They Could Trigger an IRS Audit

Fri, 16 May 2025 00:00:00 -0400

Now that April 15 has come and gone, most Massachusetts residents won’t be giving much thought to their taxes until next year. But some may be forced to revisit their federal filings sooner. After tax season, the Internal Revenue Service (IRS) shifts its focus to enforcement, and many taxpayers find themselves facing audits along with the potential for significant additional liability. Learn more from Boston tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

I Forgot About Tax Day. What Should I Do?

Fri, 25 Apr 2025 00:00:00 -0400

Tax Day has come and gone. If you forgot to file your federal income tax return by April 15, 2025, you are not alone—but this does not mean that you can ignore your situation. The Internal Revenue Service (IRS) aggressively targets non-filers, and facing an audit when you haven’t filed a return can lead to substantial penalties. Learn more from Boston tax audit lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group:

IRS Provides Last-Minute Tips for Avoiding Filing Errors

Fri, 11 Apr 2025 00:00:00 -0400

Even minor errors on federal tax returns can prove costly. From math mistakes to forgetting to sign your return, all types of errors can trigger scrutiny from the IRS, and this scrutiny can potentially uncover other errors as well. When facing IRS scrutiny, hiring an experienced Boston tax attorney is essential for avoiding unnecessary consequences.

5 Costly Mistakes to Avoid When Preparing Your Tax Returns in 2025

Mon, 31 Mar 2025 00:00:00 -0400

With Tax Day just around the corner, many people are rushing to prepare their returns in an effort to avoid incurring interest and penalties. But, while it is important to file your taxes on time, it is also important to file them correctly. Mistakes can prove costly, and they can even lead to allegations of criminal tax evasion or tax fraud in some cases. Learn more from Boston IRS tax lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.