On March 25, 2020, the IRS announced the People First Initiative (IR-2020-59), outlining changes to its operations between April 1, 2020, and July 15, 2020, to deal with restrictions and difficulties due to COVID-19.

The release noted the actions would "initially run through July 15," and could be modified or expanded. During this time, the IRS will avoid in-person contacts as much as possible but will continue to take steps when necessary to protect all applicable statutes of limitations (SOL), according to the release. Taxpayers are being asked to cooperate with IRS requests for statute extensions when the SOL is in jeopardy, or risk having a Notice of Deficiency issued to preserve the government's rights.

The IRS highlighted several key actions, saying more specifics would be coming soon. Affected activities during this period include the following:

• The IRS will generally not start new examinations but will continue to work refund claims.
• New examinations may be started if necessary to preserve the statute of limitations. If a taxpayer wishes to begin an exam because its records are available, the IRS may begin the examination if it is in the best interest of both parties and appropriate personnel are available (with the understanding that COVID-19 could affect the examination's progress).
• For existing exams, IRS examiners will not hold in-person meetings. When possible, they will continue their examinations remotely.
• Appeals employees will continue to work their cases by phone and videoconference.
• New automatic, systemic liens and levies will be suspended.
• Liens and levies initiated by field revenue officers will be suspended.
• Payments due under existing installment agreements will be suspended.
• New certifications to the Department of State (which prevent taxpayers from receiving or renewing passports) will be suspended for taxpayers who are "seriously delinquent."

The release also warned that wait times for the Practitioner Priority Service may become "more significant." The PPS has not been operational since March 23, 2020.

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