United States

IRS TEGE announces COVID-19 modifications to examination procedures

TAX ALERT  | 

The Tax Exempt and Government Entities (TE/GE) Division of the IRS recently issued an internal memorandum regarding extended Information Document Request (IDR) enforcement timelines due to the COVID-19 pandemic and resumption of examination activities. 

Background

In response to the COVID-19 pandemic, the IRS implemented its People First Initiative to assist taxpayers during the unprecedented time, including by suspending all in-person contacts and some compliance actions through July 15, 2020. Read the RSM Tax Alert.

Update

TEGE announced post-July 15, 2020 modifications to its IDR enforcement and examination activity process and clarified that such changes generally will be effective until further notice.

IDR enforcement timelines

Examination agents and managers may use their business judgement in granting taxpayers flexibility with respect to otherwise rigid IDR timelines. This modification applies to taxpayers who are unable to reply timely or completely to an IDR or follow-up request due to the COVID-19 pandemic.

Resumption of exam activity

TE/GE will resume examination activity after July 15, 2020, following normal procedures except as follows:

  • Appointments (in-person or virtual) should not be scheduled before August 2020
  • In-person contact will be permitted only when necessary and with social distancing and other appropriate COVID-19 precautions
  • Agents are encouraged to utilize correspondence and virtual interactions
  • Virtual appointments will be available via teleconference or Webex

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