The IRS Extened Suspension of Offer in Compromise Procedures
2020-12-11 An IRS memorandum dated October 16, 2020, rescinded and replaced Interim Guidance memorandum SBSE 05-1020-0080. Taxpayer Contact - Face-to-face public contact/field activities will only occur in exceptional cases, will not be routine or regularly occurring activities, and will be voluntary on the part of the IRS employee. Revenue Officers (ROs) may conduct face-to- face contacts and other field activities with the taxpayer, the taxpayer’s authorized representative or other members…