2020 – 08/14 The IRS is partially resuming its enforcement activities. In March, the tax agency’s Small Business/Self-Employed (SB/SE) Division announced that it was suspending some enforcement activities due to the COVID-19 crisis. In cases where a taxpayer may have been affected by a disaster, the IRS could use “soft contact” procedures to contact the taxpayer about a tax debt. (A soft contact entails approaching the taxpayer with caution and extreme sensitivity to their personal circumstances.) However, in a recent SB/SE Division memo, the IRS says enforcement processes may now resume “on a case-by-case basis.”

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