Recent IRS instructions to its auditors limit face-to-face contacts. In a memo to auditors, the IRS has provided guidance about conducting audits in the COVID-19 environment. If there are less than 180 days remaining on the statute of limitations in a case, the IRS advises the auditor to contact the taxpayer by phone using “soft contact” procedures. The auditor should then solicit a consent from the taxpayer to extend the statute. Earlier in the year, the IRS had suspended some compliance programs due to COVID-19. However, in July, the IRS’s Small Business/Self-Employed Division (SB/SE) announced that it was resuming activities on a case-by-case basis. Contact us if you hear from the IRS. Call or visit our website for more information! www.mjscpa.com/
