As the IRS and Tax Court reopen (at least for about three weeks), readers might be interested in resources to help them. The IRS has published a short announcement that answers some basic questions, here. In addition, the ABA Section of Taxation is hosting a webinar on the effects of the shutdown on administrative operations and on Tax Court cases. The 1.5 hour webinar is scheduled for Monday, January 28, 2019 starting at 1 pm EST. The cost is $10 for Tax Section members and $25 for non-members. It is free to Low Income Tax Clinic or other pro-bono attorneys.
Topics will include:
- How the shutdown affected the Service’s issuance of notices;
- The ways taxpayers and representatives should consider reacting and responding to Service correspondence;
- The impact of the shutdown on applications for discretionary relief and IRS administrative services;
- The Service’s current collection efforts; and
- The impact on filings with the United States Tax Court.
You can find more information from the ABA Tax Section website.