Big changes are underway at the IRS. The agency has just appointed a new leader for its tax enforcement divisions and issued new penalty relief tied to a controversial tax law taking effect in 2026.
The back-to-back announcements signal a major shift in how the IRS handles compliance and enforcement, with broad implications for tax professionals, businesses, and individuals.
Jarod Koopman tapped to lead IRS enforcement efforts
Jarod Koopman, a veteran of IRS Criminal Investigation (CI), has been named the agency’s Acting Chief Tax Compliance Officer. In this powerful interim role, Koopman will oversee enforcement operations across:
- Large Business & International (LBI)
- Small Business/Self-Employed (SB/SE)
- Tax-Exempt and Government Entities (TE/GE)
- IRS Criminal Investigation (CI)
- Return Preparer and Whistleblower Offices
Koopman brings two decades of law enforcement experience, having helped establish the IRS’s cybercrime and forensics units. He’s widely recognized as a national leader in cryptocurrency investigations and dark web crime tracing.
A native of Upstate New York and graduate of Nazareth University in Rochester, Koopman started as a Special Agent in 2002 and rose through the ranks—most recently leading field operations in Detroit and Chicago. His work has been spotlighted in Michael Lewis’ book Who is Government and the Washington Post’s “Cyber Sleuth” series.
IRS penalty relief announced for 2026 under new tax law
The IRS also announced a major policy change under the One, Big, Beautiful Bill (OBBB), passed earlier this year. Starting January 1, 2026, a new 1% excise tax will apply to certain remittance transfers, including those made with:
- Cash
- Money orders
- Cashier’s checks
- Similar physical payment instruments
But to give providers time to adapt, the IRS has issued penalty relief for the first three quarters of 2026. According to Notice 2025-55, remittance transfer providers will avoid penalties if they:
- Make timely deposits, even if amounts are miscalculated
- Pay the full tax owed by the due date of Form 720, the Quarterly Federal Excise Tax Return
Additionally, providers can use safe harbor rules for deposits if they meet reasonable cause standards.
What is the remittance tax?
The remittance transfer tax is part of the OBBB law and aims to collect revenue from money transfers made with physical instruments. While it won’t impact electronic payments or bank-based transfers, it could affect:
- Money wiring services
- Check-cashing providers
- Physical remittance operations
The first semimonthly deposit for this tax is due January 29, 2026.
What it means for taxpayers and businesses
This double announcement shows the IRS is reorganizing how it enforces compliance while offering temporary flexibility as new tax provisions roll out.
- Businesses handling remittances should review deposit procedures and IRS guidance before January.
- Tax professionals should monitor how Koopman’s leadership could shape future IRS priorities, especially in cyber and crypto enforcement.
- Everyday taxpayers may not be directly impacted—yet—but these changes signal a more assertive IRS posture heading into 2026.
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