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Ex. SEC-12-026 Order Primary source read

IR-2020-59, People First Initiative

IRS unveils new People First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance program

Internal Revenue Service (Commissioner Charles Rettig) · United States (Federal)

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The COVID Project

The record

Jurisdiction
United States
Level
Federal
Authority
IRS administrative authority over collection and examination
Issued
2020-03-25 Mar. 25, 2020
Effective
2020-04-01 through 2020-07-15 (read as 2020-04-01)
End
2020-07-15
In force
Apr. 1, 2020 to July 15, 2020
Quarters
2020 Q22020 Q3
Limitation types
Other
Addressees
  • taxpayers
  • practitioners
Functions reached
  • CT tax controversy and collection practice
  • CB
Collection
Professional and Information Services SEC-12

Operative words

During this period, to the maximum extent possible, the IRS will avoid in-person contacts.... Even though IRS examiners will not hold in-person meetings, they will continue their examinations remotely, where possible.... Field Collection Activities - Liens and levies (including any seizures of a personal residence) initiated by field revenue officers will be suspended during this period.

Enforcement

IRS administrative practice

A record of The COVID Project. The instrument's text is the source's; the summary fields are The COVID Project's reading of it. Not legal advice.