The IRS today—in a release reminding taxpayers of the availability of expedited requests for letter rulings—noted that the coronavirus (COVID-19) pandemic is a “factor outside of the taxpayer’s control” and as such can support a request for expedited handling under Rev. Proc. 2020-1.
The IRS release—IR-2020-212—explains that under Rev. Proc. 2020-1, the IRS ordinarily processes requests for letter rulings in the order that they are received, but that a taxpayer with a compelling need to have a request processed more quickly may request expedited handling.
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