Known from Indiana and Tennessee; probably widespread in the Midwest and Northeast.
Pluteus mushrooms are saprobes that are most often found growing from wood. This Pluteus is growing directly from soil (first image), as is the habit of Pluteus absconditus. I would surmise that the soil is humus rich and contains degraded woody material that this species utilizes as a food source.
Formerly Pluteus “sp-IN12”
“Etymology: absconditus, meaning hidden or concealed, because of the difficulty separating this species from P. inflatus without molecular data.”
“Pileus 15–40 mm in diameter, hemispherical when young, expanding to convex or plano-convex, with a low, broad umbo; surface strongly granulose-squamulose all over, with cracks that reveal the white context underneath, sometimes with a pulverulent-powdery aspect and/or with white-translucent pubescence; rugulose at center in young specimens; with predominant brown to reddish brown colors …, distinctly darker at center; dry, not hygrophanous; margin rimose or (translucently) striate. Lamellae crowded, free, ventricose, up to 5 mm broad, white when young, later pink, with white or concolorous, flocculose, or smooth edges. Stipe 25–45 × 2–4 mm, cylindrical, with a slightly broadened base; surface white, silvery-white, shiny, or sometimes with a translucent aspect; pubescent-hairy all over, at least in young specimens; hairs sometimes grouped in mats with pale brown tips. Context in stipe and pileus white. Smell and taste none.”
“Habit…: solitary to subgregarious, growing on soil, often among leaves, twigs, and other plant matter, but without apparent connection to wood. June-August.”
-Pluteus absconditus Justo, Kalichman and S.D. Russell sp. nov.