post advising readers to keep an eye out for notices with expired action dates. As the country continues to grapple with the COVID-19 emergency, IRS campuses are reopening and employees have begun processing the work backlog, including notices.
During the shutdown, the IRS generated more than 20 million notices; however, these notices were not mailed. As a result, the notices bear dates that now have passed, some by several months, and some of the notices require taxpayers to respond by deadlines that also have passed. There is a silver lining, however. The IRS is providing additional time to respond before interest or penalties apply.
To explain the extended response deadlines, the IRS is including in its mailings “inserts” such as Notice 1052-A, entitled “Important! You have More Time to make Your Payment.” But even with these inserts, we anticipate confusion for taxpayers. The challenge will be to review the entire package and reference the insert to determine the revised due date before stressing out.
For that reason, taxpayers who receive these notices may be confused and distressed, believing they missed response deadlines. Thus, it is critical that taxpayers and representatives read through all pages included in IRS notices and pay special attention to the due dates on the insert. Here’s what taxpayers can expect:
The IRS has begun mailing the backlog of 1.5 million notices informing taxpayers that their tax hasbeen assessed and they have a balance due. The law requires the IRS to send these notices within 60 days of making an assessment. Taxpayers should look for the insert included at the end, Notice 1052-A, entitled “Important! You have More Time to make Your Payment.” It specifies that:
Look for and Read the Insert for Applicable Due Dates!