IRS initial contact letters
The IRS’s Deputy Commissioner for Services and Enforcement, John Dalrymple, today announced a change in policy on initial taxpayer contact in audit or examination cases.
“Effective immediately, all initial contacts with taxpayers to commence an examination must be made by mail, instead of the telephone, using the appropriate initial contact letters.” Quoted from his memo and bold and underline as in his memo.
Further he states, “Employees will use the appropriate initial contact letters listed in the Internal Revenue Manual (IRM) to notify a taxpayer when a return is selected for examination, and will not make initial contact by telephone.” Again quote from his memo with his bolding and underlines.
Further he states, “We are evaluating our contacts with taxpayers, outside of the examination context, to determine whether they present risks with respect to phone scams and other such threats.”
The memo also said that if a valid Power of Attorney Form 2848 is on file that a copy of the notice should be mailed to the representative (CPA).
Fourteen days after following the above procedures, then the IRS may call the taxpayer by telephone.