IR-2020-59, People First Initiative

The record

Jurisdiction

United States; Internal Revenue Service (federal)

Level

Federal

Authority

IRS administrative and collection discretion under the cited Code sections

Issued

2020-03-25 Mar. 25, 2020

Effective

2020-04-01

End

2020-07-15 (initial period) (read as 2020-07-15)

In force

Apr. 1, 2020 to July 15, 2020

Quarters

2020 Q22020 Q3

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

Limitation types

Courts and public officesOther

Addressees

• all taxpayers in collection, examination or appeals; IRS field and office personnel

Functions reached

• TX tax controversy and collection functions of every employer and its advisers
• CRT public-office access (IRS in-person contacts suspended)
• WM tax representation practices
• CC IRS telephone service
• CB

Collection

Federal financial regulators AGY-FED-FINANCIAL

Operative words

These new changes include issues ranging from postponing certain payments related to Installment Agreements and Offers in Compromise to collection and limiting certain enforcement actions. The IRS will be temporarily modifying the following activities as soon as possible; the projected start date will be April 1 and the effort will initially run through July 15. During this period, to the maximum extent possible, the IRS will avoid in-person contacts.... Existing Installment Agreements - For taxpayers under an existing Installment Agreement, payments due between April 1 and July 15, 2020 are suspended.... the IRS will not default any Installment Agreements during this period.... In-Person Meetings - In-person meetings regarding current field, office and correspondence examinations will be suspended.

Enforcement

Notes