January 28, 2022

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IRS Audit Update: Communicating Via Video Meetings and Secure Messaging

The traditional audit experience for taxpayers large and small has, like many things, been impacted by COVID-19. Taxpayers and the Internal Revenue Service (IRS) have been forced to navigate audits in a remote environment, causing issues related to exchanging documents, engaging in discussions and even filing tax returns and other documents. The IRS has worked hard to adjust to the pandemic and made significant strides in maintaining an efficient audit process.

The key to a well-organized and just audit process is communication between taxpayers and the IRS. In a welcome development, the IRS Large Business & International (LB&I) Division recently announced that effective October 18, 2021 (and expiring October 18, 2023), IRS employees must grant an LB&I taxpayer’s request for a video meeting in lieu of an in-person or telephone discussion. The video meeting must be through IRS-approved solutions, which is currently WebEx and ZoomGov with a future phase-in of Microsoft Teams planned. Screen sharing is permitted but files may not be transferred on these platforms.

Additionally, the IRS has been offering the Taxpayer Digital Communications (TDC) secure messaging system as another communication method. The TDC system avoids the need to send documents to the IRS via facsimile and allows the transfer of files of up to one gigabyte in a secure messaging environment. The IRS is also working with corporate taxpayers on third-party virtual reading rooms that permit IRS employees to review documents without downloading them.

Practice Point: The use of video meetings and the TDC system are two ways that the IRS and taxpayers can continue to communicate effectively and efficiently in a remote working environment. The IRS is continuing to roll out new programs and initiatives in this area.

© 2022 McDermott Will & EmeryNational Law Review, Volume XI, Number 309
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About this Author

Andrew R. Roberson tax attorney McDermott Will. Andy handles tax cases in Federal court, United States Tax Court
Partner

Andrew R. Roberson is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office.  Andy specializes in tax controversy and litigation matters, and has been involved in over 30 matters at all levels of the Federal court system, including the United States Tax Court, several US Courts of Appeal and the Supreme Court. 

Andy also represents clients, including participants in the CAP program, before the Internal Revenue Service Examination Division and Appeals Office, and has been successful in settling...

312-984-2732
Kevin Spencer, McDermott Will & Emery LLP , Tax Litigation Attorney
Partner

Kevin Spencer focuses his practice on tax controversy issues. Kevin represents clients in complicated tax disputes in court and before the Internal Revenue Service (IRS) at the IRS Appeals and Examination divisions.

 

In addition to his tax controversy practice, Kevin has broad experience advising clients on various tax issues, including tax accounting, employment and reasonable compensation, civil and criminal tax penalties, IRS procedures, reportable transactions and tax shelters, renewable energy, state and local tax, and private client matters. After earning his Master of...

202-756-8203
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