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ABA Tax Section Urges IRS to Salvage In-Person Conferences

Posted on Apr. 8, 2020

The American Bar Association Section of Taxation doesn’t think the IRS should throw in the towel on in-person conferences with IRS Appeals just yet in light of coronavirus concerns.

“We understand and appreciate the Service’s decision, set forth in IR 2020-59, to suspend in-person meetings, but believe that taxpayers should be given the opportunity at one point for an in-person conference,” the ABA tax section said in an April 6 letter to IRS Commissioner Charles Rettig.

The IRS introduced its People First Initiative (IR-2020-59) in response to the coronavirus pandemic on March 25, under which it is suspending or altering various compliance efforts through July 15. The agency is also seeking to limit in-person contacts as much as possible, but it said that IRS Appeals employees are continuing to work their cases.

“Although Appeals is not currently holding in-person conferences with taxpayers, conferences may be held over the telephone or by videoconference,” the announcement said. “Taxpayers are encouraged to promptly respond to any outstanding requests for information for all cases in the Independent Office of Appeals.”

To facilitate the possibility of in-person conferences, the ABA tax section recommended that the IRS “adjourn all [collection due process] hearings, including any deadlines for responsive documents, until (a) the first business day following 30 days after the expiration of the Suspension Period (i.e., until August 17, 2020), or (b) such other date and time as may be mutually agreeable to the taxpayer (and/or the taxpayer’s representative) and the Appeals officer.”

The tax section also recommended that Appeals delay any collection-related notices of determination until after July 15.

The IRS’s ongoing attempts to increase virtual conferencing have concerned practitioners who argue that in-person conferences are sometimes necessary. IRS officials have previously tried to assure practitioners that they’re aware that virtual conferences aren’t an adequate substitute for in-person meetings.

The tax section also urged the IRS to issue broader relief on collections, including deferring future filings of liens and levies and suspending future collection notices.

Tax Court Deadlines

The ABA tax section also called on the IRS to extend the time to file a petition with the Tax Court following a notice of determination that was issued or received before July 15. The letter says that the deadline should be extended until “the later of (a) the first business day following 30 days after the expiration of the Suspension Period (i.e., until August 17, 2020), or (b) 30 days after the date of the notice of determination.”

Taxpayers should also have until 90 days after July 15 to file a notice of appeal with the Tax Court, the tax section said.

“The Service may postpone for a period of up to one year the time within which to file a notice of appeal for cases originating in the Tax Court pursuant to section 7508(a)(1)(C),” the tax section argued. “That section, which is made applicable to a Presidentially declared disaster (like COVID-19) pursuant to section 7508A(a)(1), permits the Service to postpone for up to one year the time ‘for review of a decision rendered by the Tax Court.’”

The ABA tax section is also calling for a suspension of all motion practice against pro se taxpayers in the Tax Court through July 15. For represented taxpayers, all reasonable requests for extensions should be granted, it said.

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