The “Instant Audit” Notice: Responding to IRS Letter 6645
It is April 30, 2026. The IRS has just started sending Letter 6645, an automated inquiry generated by their new “Entity-Matching” algorithm (Article #623).
Juanjo
Intellectual Property “Basis”: How to Value Your LLC’s Custom AI Models
It is April 30, 2026. Many LLCs are sitting on a goldmine: custom-trained AI models. But very few know how to record this on their balance sheet for a future sale (Article #619).
SBA 504 Loans in 2026: The “Green Building” Refinance Loophole
It is April 30, 2026. With commercial rates stuck (Article #635), the SBA 504 “Green Energy” program is the last standing bridge for affordable refinancing.
The “Ghost Payroll” Audit: Why the IRS is Verifying AI-Worker Disclosures
It is April 30, 2026. The IRS has noticed a trend of LLCs claiming “Employee Retention-style” credits for what are actually automated AI agents.
The “Cloud Tax” of 2026: New State Levies on SaaS for LLCs
It is April 30, 2026. A silent tax hike is hitting LLCs that rely on heavy cloud computing. Multiple states have updated their “Digital Property” statutes to tax Software-as-a-Service (SaaS) subscriptions as tangible personal property.
The “Credit Line” Freeze of Q2 2026: Why Bank Ratings Matter Again
It is April 30, 2026. Smaller regional banks are tightening their “Commercial & Industrial” (C&I) lending standards to levels not seen since 2023.
Employee vs. Independent Contractor: The “Economic Reality” Test in 2026
It is April 30, 2026. Following the DOL audits (Article #626), the “Economic Reality Test” has been sharpened to focus on “Investment in Equipment.”
The “E-Residency 2.0” Surge: Using Estonia to Hedge Your US-LLC
It is April 30, 2026. While the US-LLC is a powerhouse (Article #634), the new Estonian E-Residency 2.0 offers a unique “fallback” for digital entrepreneurs facing US banking instability.
Section 174 Amortization in 2026: The “Software R&D” Survival Guide
It is April 30, 2026. The tax treatment of R&D expenses continues to be a major hurdle for tech-heavy LLCs. Despite lobbying, the requirement to amortize domestic R&D over 5 years remains.
The “FinCEN Identifier” Strategy: Streamlining Multi-LLC Compliance
It is April 30, 2026. As the BOI reporting deadlines loom (Article #630), savvy owners are moving away from manual filings to the FinCEN Identifier.