COVID-19: OTHER IMPORTANT INFORMATION

OTHER IMPORTANT TAX RELATED INFORMATION

TAX COURT

The United States Tax Court building remains closed to visitors. Mail delivery will resume on July 10, 2020.  Also beginning July 10, 2020, documents may be deposited in a drop box at the building’s entrance. 

Taxpayers can continue to comply with statutory deadlines for filing petitions or notices of appeal by timely mailing a petition or notice of appeal to the Court. Timeliness of mailing of the petition or notice of appeal is determined by the United States Postal Service’s postmark or the delivery certificate of a designated private delivery service.

To accommodate continuing uncertainties relating to the COVID-19 pandemic, and until further notice, Court proceedings will be conducted remotely. Trial Sessions scheduled through July 3rd remain cancelled.

On April 9, 2020, the Internal Revenue Service (IRS) issued guidance (Notice 2020-23) that extends the deadline to file a Tax Court petition and a notice of appeal from a Tax Court decision. If the statutory deadline for filing a petition or notice of appeal falls on or after April 1, 2020 and before July 15, 2020, the filing deadline is now extended to July 15, 2020

TAXPAYER ASSISTANCE CENTERS

The IRS began opening the Taxpayer Assistance Centers (TACs) starting Monday, June 29, 2020. They will begin opening its Taxpayer Assistance Centers to the public in phases.

Nearly every tax issue can now be resolved online or by phone from the convenience of your home or office. If you need in person help from a Taxpayer Assistance Center (TAC), call 844-545-5640 to schedule an appointment

Appointments will be available if people need assistance for authentication of identity and document validation related to tax return filing or application for an Individual Taxpayer Identification Number; Sailing Clearances required for foreign travel by resident and non-resident aliens leaving the United States; assistance with Economic Impact Payment Issues; and cash payments.

TAX PAYER ADVOCATE SERVICE (TAS)

Due to COVID-19, almost no TAS personnel are working in their offices.  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

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

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