IRS COVID-19 People First Initiative

The Internal Revenue Service has enacted several initiatives to help taxpayers during the coronavirus pandemic. One of these initiatives called People First went into effect on April 1, 2020. Some of the relief provisions in this initiative include the following:

Installment Agreements—Taxpayers who have existing installments agreements with the IRS have their payment requirements for the period from April 1 through July 15, 2020 suspended. Taxpayers are allowed to suspend payments during this period if they are unable to make the usual payments. This suspension includes direct debit payment plans.

Offers in Compromise (OIC)—Taxpayers who have pending applications will be allowed until July 15, 2020 to provide requested additional information. The IRS will not close/deny pending OIC requests without taxpayer’s consent. Payments on accepted OICs may suspend payments until July 15, 2020. Taxpayers will have until July 15, 2020 to file delinquent (2018 and 2019) returns.

Levies and Liens—Liens and levies that were initiated by field revenue officers are suspended until July 15, 2020.

In general, taxpayers and practitioners will have longer wait time to reach IRS personnel, if they are able to reach them at all. In addition, IRS fax numbers may be down for significant periods of time.

Bowman Law Firm, Gene M. Bowman, Attorney at Law

Huntsville, Alabama