{"id":"AGY-FED-FINANCIAL-080","kind":"order","level":"federal","jurisdiction":"United States; Internal Revenue Service (federal)","state":"","metro":"","industry":"","agency":"FED-FINANCIAL","eco":"","issuer":"Internal Revenue Service (Commissioner Charles P. Rettig)","authority":"IRS administrative and collection discretion under the cited Code sections","instrument":"IR-2020-59, People First Initiative","title":"IRS unveils new People First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance program","dateIssued":"2020-03-25","effective":"2020-04-01","end":"2020-07-15 (initial period)","startDate":"2020-04-01","endDate":"2020-07-15","quarters":["2020Q2","2020Q3"],"types":["CRT","OTHER"],"addressees":["all taxpayers in collection, examination or appeals; IRS field and office personnel"],"clause":"These new changes include issues ranging from postponing certain payments related to Installment Agreements and Offers in Compromise to collection and limiting certain enforcement actions. The IRS will be temporarily modifying the following activities as soon as possible; the projected start date will be April 1 and the effort will initially run through July 15. During this period, to the maximum extent possible, the IRS will avoid in-person contacts.... Existing Installment Agreements - For taxpayers under an existing Installment Agreement, payments due between April 1 and July 15, 2020 are suspended.... the IRS will not default any Installment Agreements during this period.... In-Person Meetings - In-person meetings regarding current field, office and correspondence examinations will be suspended.","enforcement":"Administrative suspension of IRS collection and examination activity; liens, levies and seizures generally suspended April 1 to July 15, 2020","functions":["TX tax controversy and collection functions of every employer and its advisers","CRT public-office access (IRS in-person contacts suspended)","WM tax representation practices","CC IRS telephone service","CB"],"notes":"The federal tax administrator\u0027s own suspension of in-person operations and collection; a governmental authority limiting in-person commerce with itself for a full quarter","sourceUrl":"https://www.irs.gov/newsroom/irs-unveils-new-people-first-initiative-covid-19-effort-temporarily-adjusts-suspends-key-compliance-program","snapshot":"","fileExists":true,"fileBytes":61616,"grade":"primary","character":"","description":"","collection":"AGY-FED-FINANCIAL","url":"/library/AGY-FED-FINANCIAL-080","exhibitUrl":"/exhibit/AGY-FED-FINANCIAL-080","citation":"Internal Revenue Service (Commissioner Charles P. Rettig), IR-2020-59, People First Initiative (Mar. 25, 2020) (Ex. AGY-FED-FINANCIAL-080)","stateName":"","related":[]}