In addition to extending tax deadlines, the IRS has elected to modify some of its current practices between April 1 through July 15, 2020, as set forth in IR-2020-59. It provides, in part, as follows:
Existing Installment Agreements – For taxpayers under an existing Installment Agreement, payments due between April 1 and July 15, 2020, are suspended. Taxpayers who are currently unable to comply with the terms of an Installment Payment Agreement, including a Direct Deposit Installment Agreement, may suspend payments during this period if they prefer. By law, interest will continue to accrue on any unpaid balances.
Field, Office and Correspondence Audits – During this period, the IRS will generally not start new field, office and correspondence examinations. The Service will continue to work refund claims where possible, without in-person contact. However, the IRS may start new examinations where deemed necessary to protect the government’s interest in preserving the applicable statute of limitations.
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.
Other forms of relief are also provided.