IRS ADDRESSES RESUMPTION OF BALANCE DUE NOTICES30 October 2020
IRS webpage – IRS Operations During COVID-19: Mission-critical functions continue (October 30, 2020)
IRS has updated its “IRS Operations During COVID-19: Mission critical” website with information about its resumed issuance of balance due notices.
Background. IRS has had to curtail some operations due to COVID-19, but its mission-critical functions, including accepting tax returns and sending refunds, continue. It has set up a website (the “mission-critical website”) detailing what functions are and are not currently operating.
Resumption of balance due notices. The website reflects IRS’s previously posted information that it resumed sending the 500 series balance due notices to taxpayers in October.
These notices were paused on May 9 due to COVID-19. For further information, see IRS resumes mailing balance due notices.
On the website, IRS notes that taxpayers who were impacted by the pandemic or other circumstances may qualify for relief from penalties due to reasonable cause if they made an effort to comply with the requirements of the law but were unable to meet their tax obligations due to facts and circumstances beyond their control. Taxpayers should call the toll-free number on their notice to request penalty relief due to reasonable cause if they feel they qualify and have the necessary supporting documentation. More information on reasonable cause relief is available at IRS.gov.