2023-05-17
The Internal Revenue Service plans to start re-issuing collections notices to taxpayers that were suspended during the COVID-19 pandemic.
The IRS will “communicate vigorously” with taxpayers, tax professionals and Congress on the timing of the plans so no one will be caught off guard by the generation of notices.
The IRS does not plan to start re-issuing every notice on an unannounced day, but will stagger the issuance of different types of notices to make sure the agency is not overwhelmed with responses to the notices and so it can handle incoming phone calls that notices can generate.
To get taxpayers back into compliance and avoid the appeals process the IRS may alter the notice series. For example, if a taxpayer was set to receive a final Notice of Intent to Levy right before the pause for the pandemic was instituted, the IRS will probably give most of those taxpayers a gentle reminder notice to try and see if they want to comply before we go straight to that final notice.