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U.S. IRS Large Business and International (LB&I) Division Postpones Certain Compliance Campaign Due to COVID-19

20 April 2020

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Approved Changes

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United States

The U.S. IRS Large Business and International (LB&I) has issued a memorandum dated 14 April 2020 concerning the People First Initiative in response to COVID-19 in relation to LB&I compliance activities, which are postponed or allowed through 15 July 2020. This includes the following: I. Activity Postponed through 15 July 2020 LB&I will not start an examination of any new return unless it falls within Category II below. No time should be charged to new Discriminate Analysis Score (DAS) cases without Senior Director approval. Managers have discretion on prior, subsequent, and related returns associated with an existing examination. II. Activity...