The IRS this week 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 memorandum—TE/GE-04-1220-0031 [PDF 126 KB]—supersedes an earlier memo (July 2020) and:
The current memo (December 2020) was issued by the Commissioner of the TE/GE Division of the IRS, and supersedes a July 2020 memo that had in turn previously superseded an April 2020 memorandum that had provided IDR enforcement timelines in response to the COVID-19 situation. Today’s memo (as did the prior versions) includes this rationale for the relief:
This modification temporarily relaxes the more rigid timelines detailed within the above IRM sections that would otherwise result in enforcement actions due to untimely or incomplete IDR responses. We are issuing this modification to strict adherence of the timelines present within our IRMs in recognition of the difficulty taxpayers may face at this time due to the various challenges associated with COVID-19. The intent of this modification is to allow an increased reasonable application of business judgement by examiners and managers in the exercise of duties related to IDR requests and follow-ups. These modified IDR procedures will be effective until further notice.
The memorandum also provides that “all operations” will continue normal procedures, except that:
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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