Taxpayers need additional and more extensive relief from penalties for withholding and estimated tax payments, the American Institute of CPAs said this week. The AICPA wrote to leaders of the U.S. Department of the Treasury and Internal Revenue Service saying relief is needed because so many are unable to adjusting withholding and estimated payments for 2018 because of the changes brought about by the Tax Cuts and Jobs Act.

 The United States Tax Court, which shut down operations on December 28, has listed trial sessions it has cancelled. The court this week also outlined what taxpayers can do to find out about rescheduling trials and about bills received for amounts subject to dispute in the court.

Final regulations and related guidance have been to implement the qualified business income deduction (section 199A deduction). Released by the Treasury Department and the Internal Revenue Service issued the deduction is available for tax years beginning after Dec. 31, 2017.

The Internal Revenue Service is waiving the penalty for many taxpayers whose withholding and estimated tax payments fell short of what they owed for 2018. The IRS said there is no penalty for those who paid at least 85 percent of their tax liability for the year, down from the previous 90 percent threshold.