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
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