close
Share with your friends

IRS memorandum for TE/GE employees, examination timelines again modified (COVID-19)

IRS memorandum for TE/GE employees

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.

1000

Related content

The memorandum—TE/GE-04-1220-0031 [PDF 126 KB]—supersedes an earlier memo (July 2020) and:

  • Extends the approval period to deviate from standard follow-up IDR and IDR enforcement timelines until June 30, 2021
  • Provides guidance regarding resumption of TE/GE exam activities post July 15, 2020, which will also be effective until June 30, 2021

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by the Commissioner of the TE/GE Division of the IRS, and supersedes a July 2020 memo that had in turn previously superseded an April 2020 memorandum that had provided IDR enforcement timelines in response to the COVID-19 situation.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:

  • In-person contact will be allowed when necessary, but when possible, the default is to correspondence and/or virtual interactions.
  • In general, face-to-face taxpayer interactions are to be limited to only those instances when such interactions are needed, and front-line managers have been engaged.
  • Field and office examinations when it is determined that in-person interaction with a taxpayer/representative is necessary only to exchange books and records, TE/GE employees can consider conducting the meeting in a Taxpayer Assistance Center that is equipped with plexiglass barriers, if possible.
  • Virtual appointments can be conducted by teleconference. WebEx will also be an option following appropriate guidelines and subject to system availability.


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal | +1 202 533 8817 | ruthmadrigal@kpmg.com

Preston Quesenberry | +1 202 533 3985 | pquesenberry@kpmg.com

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal