People First Initiative FAQs: Statute of Limitations and Practitioner Priority Service

This FAQ is not included in the Internal Revenue Bulletin, and therefore may not be relied upon as legal authority. This means that the information cannot be used to support a legal argument in a court case.

Statute of Limitations

Q. Will the IRS remain mindful of the Statute of Limitations in how it handles cases?

A. The IRS will continue to take steps where necessary to protect all applicable statutes of limitations. In instances where statutes are in jeopardy of expiring, taxpayers are encouraged to cooperate in extending such statutes. Otherwise, the IRS will issue Notices of Deficiency and pursue other similar actions to protect the interests of the government in preserving such statutes. Where a statutory period is not set to expire during 2020, the IRS is unlikely to pursue the foregoing actions until at least July 15, 2020.

Practitioner Priority Service

Q. Will the IRS continue the Practitioner Priority Service during this crisis period?

A. The Practitioner Priority Service line is open with limited service due to continued staffing limitations. The IRS is unable to process Centralized Authorization File (CAF) requests at this time.

IRS.gov remains the first option for answers to questions. Practitioners with e-Services accounts and with client authorization can access the Transcript Delivery System to obtain prior-year transcripts. Taxpayers should use Where's My Refund? and Get Transcript Online, both common requests. However, the Get Transcript by Mail option should not be used since the offices that print and mail the transcripts are closed. Check the IRS Operations updates regularly for the most up-to-date status.

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