This Insights article was contributed by Natalie Addy, CFE at Adam Shay CPA, PLLC.
The IRS began mailing their backlog of letters and notices to taxpayers in the agency’s steps to return to normal operations. Because of the COVID-19 shutdown, the IRS has been recently mailing correspondence dated as early as March, 2020. As a result, many of the notices were mailed with past due payment or response dates. To save time and costs, the IRS in most cases will not generate a new notice.
Instead, the IRS will include Notice 1052, Important! You Have More Time to Make Your Payment, as an insert that will provide a new, updated pay or response date. Please read the insert carefully. It explains why the notice was delayed and, more importantly, provides a new date in which to pay or respond.
Below are key points taxpayers should note when the notice is received. They should:
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