Apr 09, 2020

IRS & ADOR Operations – Beyond the Postponement of Payments and Filing until July 15

Much attention has already been given to the postponement from April 15 to July 15 of certain payments of tax and filings. The Internal Revenue Service (IRS) announced this postponement in Notice 2020-18 and gave further guidance on its website. The Alabama Department of Revenue (ADOR) and other state revenue departments adopted this postponement to varying degrees, as can be determined here.

What about other operations of the IRS  and the ADOR? How are they affected by COVID-19? Both the IRS and ADOR have discontinued face-to-face service for taxpayers at their local taxpayer assistance centers.

Other than closing the taxpayer assistance centers, the ADOR is generally business as usual,  based on our discussion with a representative of the Office of the Commissioner of Revenue. We understand that ADOR personnel are alternating work weeks at home and in the office, so that numbers of employees in the office are roughly half the normal capacity, but normal operations are continuing.

The IRS has published its affect on operations here and here. Details are at the links provided, but some highlights include:

  • Practitioner Priority Service (PPS) – Due to staff limitations the Practitioner Priority Service line is closed until further notice. This service for tax professionals like BMSS and eliminates what is often our first point of contact on many matters.
  • Taxpayer correspondence – While able to receive mail, the IRS will be responding to paper correspondence only to a very limited degree during this period (through July 15).
  • Field, Office and Correspondence Audits – During this period, the IRS will generally not start new field, office and correspondence examinations.
  • In-Person Meetings – In-person meetings regarding current field, office and correspondence examinations will be suspended. Even though IRS examiners will not hold in-person meetings, they will continue their examinations remotely, where possible.

Additional IRS operations matters are covered at the links provided above. If you have particular questions about an IRS matter affecting you, please contact your BMSS tax professional.