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Tax Alerts
Tax Briefing(s)
2026 Post-Filing Season Update2025 Tax Year-in-Review2025 Year-End Tax PlanningOne Big Beautiful Bill Act (Signed Into Law July 4, 2025)
IRS Provides Indexing Adjustments for Applicable Dollar Amounts (Rev. Proc. 2026-22)
The IRS has issued indexing adjustments for the applicable dollar amounts under Code Sec. 4980H(c)(1) and (b)(1), which are used to determine the employer shared responsibility payments (ESRP). This...
IRS Updates Conservation Easement Guidance; Warns of Abusive Tax Shelter Risks (IR 2026-63)
The IRS has updated its Conservation Easement website to expand guidance on abusive conservation easement transactions. In the announcement, the IRS stated that promoter-driven conservation easement...
IRS Informs Taxpayers On Filing Amended Returns To Correct Errors
The IRS has advised individual taxpayers that errors in a filed federal return may be corrected by submitting an amended return where key items affecting tax liability have changed. Amendments are gen...
IRS Highlights Digital Tools for Small Businesses During National Small Business Week (Tax Tip 2026-38)
The IRS has highlighted several digital tools and resources available to help small businesses and entrepreneurs manage their tax responsibilities during National Small Business Week. These tools are...
AZ - Waste tire fee guidance revised
Arizona again updated its guidance on waste tire fees, which apply to businesses selling new motor vehicle tires. This revision updates the version released in April 2026. This May 2026 revision intro...
CA - Oil spill prevention and administration fee rate hike announced
Effective July 1, 2026, through June 30, 2027, the oil spill prevention and administration (OSPA) fee is increased from $0.096 to $0.099 per barrel of crude oil, petroleum products, and renewable fuel...
CO - Destination management company sales exempted from tax
Colorado has enacted legislation providing a sales and use tax exemption for the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination manage...
NY - Certain like-kind exchange expenses disallowed, penalties upheld
In a New York case involving an LLC that engaged in a like-kind exchange, the individual owners failed to support various claimed expenses, such as broker's fees, and also failed to substantiate their...
UT - Publication on abatement, deferral and exemption programs for individuals revised
The Utah State Tax Commission has updated its publication on property abatement, deferral, and exemption programs for individuals. Specifically, the publication covers general tax relief (renter credi...
WA - Medical cannabis retailers failed to meet recordkeeping requirements
Taxpayers that had medical cannabis endorsements did not qualify for Washington sales tax exemptions on certain sales to customers with patient recognition cards because they failed to satisfy mandate...
WY - Electronic tax notices authorized
Wyoming has enacted legislation allowing the Department of Revenue to send notices related to sales and use tax electronically if a taxpayer has provided electronic contact information to the Departme...

Welcome to Simmons & Company

A Professional CPA Corporation

Simmons & Company is the CPA firm to meet your individual and business tax needs. We deliver a complete client service experience with professional, yet personal attention. Please browse our site to learn more about our company and our services.

"As the CPA behind Simmons & Company, I strongly believe in the value of professional relationships. I view every client relationship like a partnership and I truly believe that my success is a result of your success."

--Marc L. Simmons, CPA

At Simmons & Company, we have developed strong expertise in areas serving:

  • Dental and Medical Practices and their Owners
  • Professional Service Firms
  • High Net Worth Individuals
  • Trusts and Estates
  • Real Estate

In addition to giving you information about Simmons & Company, our site provides many useful resources for both clients and visitors. Our Info Center includes tax forms, due dates and a searchable tax guide that explains a variety of tax rules when you need a quick answer. Since up-to-the minute tax updates often influence many financial decisions, our Newsletter page brings you tax news and articles that might affect your bottom line. Our Financial Tools section provides calculators to help you consider financial decisions such as refinancing your home, purchasing a new vehicle or preparing for retirement. Finally, our Links page gives you direct links to many useful Internet sites.

We encourage you to add simmonscpa.com to your favorites and use it to its full capacity. Our site is continually updated with valuable information to assist you. We welcome your input and invite you to contact us with your questions or comments!

Simmons & Company, A Professional CPA Corporation does not discriminate or tolerate discrimination based upon gender, sexual orientation, gender identity, gender expression, age, race, color, national origin, religion, disability, veteran, marital status or other protected status covered by federal, state or local law.

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