IRS memorandum on TE/GE exam activities (COVID-19)

Allows front-line managers to approve in-person meetings (with the consent of the taxpayer)

Allows front-line managers to approve in-person meetings

The IRS today released a memorandum as guidance for employees of the Tax Exempt and Government Entities (TE/GE) division regarding TE/GE examination activities that have been affected by the coronavirus (COVID-19) pandemic.

Today’s memorandum—TE/GE-04-0621-0014 [PDF 135 KB] (dated June 28, 2021, and posted June 29, 2021)—effectively extends prior authorization for modified exam activity (i.e., virtual meetings), but the new memo also allows front-line managers to approve in-person meetings (with the consent of the taxpayer). The expiration date of the memo is September 30, 2021.

The current memo supersedes earlier guidance (December 2020) that had allowed in-person contact when necessary, established correspondence and/or virtual interactions as the default, and limited face-to-face interactions with taxpayers. Read TaxNewsFlash


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

Carrie Garber Siegrist | +1 202 533 3056 | carriesiegrist@kpmg.com

 

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