A significant question for both practitioners and taxpayers is
how COVID-19 will change tax practice before the Internal Revenue
Service (IRS). Many practitioners and clients have been concerned
by what appears to be a partial shutdown of IRS services. The
changes made by the IRS seem to be a step back from the Taxpayers
First Act, which promised a new and more modern IRS, and as
stimulus payments have been dispersed, the question arises:
"What now?"
IRS Partial Shutdown Because of COVID-19
In March 2020, the IRS, in response to the COVID-19 pandemic,
began closing all Taxpayer Assistance Centers. This was followed by
shutting down IRS call centers and return processing centers.
