IRS memorandum for TE/GE employees, modified examination timelines (COVID-19)
IRS memorandum for TE/GE employees
The IRS today released guidance for employees of the Tax Exempt and Government Entities (TE/GE) Division regarding the extended “information document request” (IDR) timelines due to the coronavirus (COVID-19) pandemic.
The memo also sets forth information about the resumption of TE/GE examination activity, effective July 15, 2020.
The July 2020 memorandum [PDF 39 KB] was issued by the Commissioner of the TE/GE Division of the IRS, and supersedes an April 2020 memorandum that provided IDR enforcement timelines in response to the COVID-19 situation. Today’s memorandum:
- Extends the approval period to deviate from standard IDR enforcement timelines until further notice
- Provides guidance regarding resumption of TE/GE examination activities post-July 15, 2020
The April 2020 memorandum provided that the IRS generally would not start new field, office, and correspondence examinations, but that new examinations could be started when deemed necessary to protect the government's interest in preserving applicable statutes of limitations.
Today’s memorandum extends the temporary modification of existing IDR enforcement follow-up procedures, and therefore “temporarily relaxes the more rigid timelines . . . that would otherwise result in enforcement actions due to untimely or incomplete IDR responses.” This modification recognizes the difficulty that taxpayers may face due to the various challenges associated with COVID-19, and the intention is to allow “an increased reasonable application of business judgement by examination agents and managers in the exercise of duties related to IDR requests and follow-ups.”
The memorandum also provides that “all operations” activities will resume under normal procedures after July 15, 2020—except that in-person, face-to-face appointments are to be limited to specific situations. All appointments (whether in-person or virtual) are to be scheduled for August 2020 or later.
For more information, contact a tax professional with KPMG’s Washington National Tax practice:
Ruth Madrigal | +1 202 533 8817 | firstname.lastname@example.org
Preston Quesenberry | +1 202 533 3985 | email@example.com
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