Earlier today, IRS rolled out additional information on its operations, entitled the People First Initiative. While the document is fairly dense, here is what we see as the most salient features for enrolled agents:

• Installment agreements: Payments due between April 1 and July 15 for taxpayers under existing installment agreements are suspended. Taxpayers may enter into new installment agreements.
• Offers in Compromise (OIC)
  • Pending OIC applications will have until July 15 to provide additional supporting information.
  • Payments on accepted OICs may be suspended until July 15.
  • IRS will not default an OIC for taxpayers delinquent in TY18 filing.
• Liens and levies initiated by field revenue officers will generally be suspended and new automated liens and levies are suspended.
• Generally, IRS will not initiate new field, office, and correspondence audits.
• Earned income tax credit and wage verification reviews have until July 15.
• Appeals will continue to hear appeals over the telephone or by video conferencing.
• IRS will continue to take steps where necessary to protect all applicable statutes of limitations.