COVID-19: OTHER IMPORTANT INFORMATION

OTHER IMPORTANT TAX RELATED INFORMATION

TAX COURT

The United States Tax Court building remains closed to visitors but is receiving and processing mail and deliveries. Documents for hand delivery may be deposited in a drop box at the building’s entrance.

To accommodate continuing uncertainties relating to the COVID-19 pandemic, and until further notice, Court proceedings will be conducted remotely.

To accommodate remote operations during the COVID-19 pandemic, the Tax Court has announced additional procedural changes:

1. The Court will accept electronically filed stipulated decisions bearing digital image signatures.
2. The Court has provided additional guidance on procedures related to the submission of documentary evidence.
3. The Court has provided additional guidance on procedures related to subpoenas.
4. A practitioner admitted to practice, in good standing, and with informed consent by petitioner(s) may limit an appearance to a specific date or activity listed on the Limited Entry of Appearance form.

On August 27th, 2021 the Court announced that they expect to be able to accommodate in-person proceedings  beginning with the Winter 2022 Term and has adopted policies to also accommodate remote proceedings where appropriate.

All information and announcements regarding the Tax Court's COVID-19 response can be found here

TAXPAYER ASSISTANCE CENTERS

Taxpayer Assistance Centers are now open by appointment only. 

Find a Taxpayer Assistance Center Office near you, and contact by phone to schedule an appointment.

TAX PAYER ADVOCATE SERVICE (TAS)

All TAS offices remain closed.  The best way to submit requests for help from TAS is to follow 2 steps:

• Download and complete IRS Form 911 with the information relevant to your IRS tax issue(s)
• Fax the request to Brenda Lackey, the Philadelphia local Taxpayer Advocate, at (855) 822-1226.  

TAS personnel have been directed to prioritize issues that involve taxpayers with the most severe hardship situations, especially those caused by COVID-related problems

IRS GUIDANCE

Announcement 2021-7 - The Announcement reminds taxpayers that amounts paid for personal protective equipment, masks, and sanitizers for the primary purpose of preventing the spread of COVID-19,  are treated as amounts paid for medical care. If the total cost of the medical expenses exceed 7.5% of a taxpayers AGI, a deduction is allowed on Schedule A of their personal income tax return.

IR-2020-71 - on April 14, 2020, the IRS warns tax professionals about scams and urges additional security measures to protect taxpayer’s data.

IR-2020-66 - on April 2, 2020, the IRS warned about coronavirus-related scams.

Announcement 2020-4 - on April 1, 2020, the IRS announced that public hearings conducted by the IRS on notices of proposed rulemaking related to the internal revenue laws will be temporarily held telephonically, and encourage taxpayers to submit public comments electronically in light of the coronavirus pandemic.

TAX WARRIOR BLOGS AND ALERTS

January 15, 2020 - Tax Impact of 2020 Unemployment Compensation

June 4, 2020 -  Estate Planning During the COVID-19 Pandemic

THIRD PARTY RESOURCES

AICPA Coronavirus Resource Center

U.S. Chamber of Commerce – Small Business Guide and Checklist for Coronavirus Emergency Loans