Revision to Internal Revenue Manual 5.19.1 that would provide that the requirement to send an apology letter when an interim letter is erroneously issued is temporarily rescinded through January 31, 2021, released October 19. Therefore, the IRS is not required to address erroneously sent interim letters (such as Letter 2644C, Second Interim Response, or Letter 2645C, Interim Letter) when a taxpayer’s account is closed during this period due to previous actions, the IRS stated. [sbse-05-1020-1106 (Oct. 14, 2020)]
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