IRM Interim Guidance: extends deviation of Enforcement, Exam Deviation Procedures


The December 9, 2020, memorandum extends the approval period to deviate from IDR enforcement procedures and applies to the IDR enforcement process for taxpayers who are unable, due to the COVID-19 pandemic, to respond timely to an IDR. Notwithstanding this deviation, managers retain the discretion to continue with the IDR enforcement process when in their judgment the interests of tax administration warrant, for example cases with short statues or fraud development.

Continuation of Exam Activities through June 30, 2021 and Thereafter – All operations will continue under normal procedures except as detailed below.

  • Appointments (in person or virtual) can be scheduled depending upon the facts and circumstances of the taxpayer. While in-person contact is allowed, the IRS continues to support performing our work virtually to accommodate its employees or taxpayers who may have concerns with in-person contact, which may require the need for statue extensions. Virtual appointments should continue to be conducted by WebEx or teleconference.
  • The hold on new Discriminate Analysis Score (DAS) cases will continue. Therefore, no time should be charged to new DAS cases without Senior Director approval except as detailed below. Managers have discretion in approving prior, subsequent, and related returns associated with an existing DAS examination.
  • Examiners and managers should consider all factors including the status of the taxpayer’s business operations, the geographic location of its employees involved in the audit, and any other circumstances brought to light by the taxpayer or employee when scheduling appointments and response dates and in deciding whether to deviate from the IDR Enforcement Process as outlined in IRM.