The IRS recently released a Memo regarding a Change in Policy on Initial Taxpayer Contact in Examination Cases.
Effective immediately, all initial contacts must be made my mail, instead of telephone, using the appropriate initial contact letters. In the memo, the IRS recognized that although making initial contact by phone to schedule an appointment during examination operations has been a long-standing policy, they are ultimately changing their practice in response to the continuing threat of phone scams, phishing and identity theft.
Employees will use the appropriate contact letters listed in the Internal Revenue Manual to notify a taxpayer when a return is selected for examination, and will not make initial contact by telephone. When a valid form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, is on file, an appropriate initial contact letter will be mailed to the taxpayer, with a copy mailed to the representative with Letter 937, Transmittal Letter for Power of Attorney. The taxpayer should respond within 14 calendar days from mailing the letter, at which point employees can then initiate contact by telephone with the taxpayer as needed.
The IRS concluded by noting that outside the examination context, they are evaluating other contacts with taxpayers to determine whether any risk of phone scams and similar threats remain present.
You can read the entire signed IRS memo here.
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