Treasury, IRS issue final regulations naming certain charitable remainder annuity trust transactions as listed transactions

IR-2026-82, July 8, 2026 —The Department of the Treasury and the Internal Revenue Service today issued final regulations identifying certain arrangements purporting to be Charitable Remainder Annuity Trusts as listed transactions.

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IRS simplifies penalty relief, introduces automatic process for eligible taxpayers

IR-2026-83, July 8, 2026 — The Internal Revenue Service today announced a new automatic process to provide penalty relief for taxpayers with a history of filing and paying on time, reducing the need for them to request assistance.

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