IRS Mail Backlog

Some taxpayers who paid their taxes due by check have recently received notices from the IRS indicating that the balance of tax remains unpaid. 

On August 13, 2020, the IRS indicated on its website that it still has a large backlog of unopened mail, due to the pandemic.  The IRS also indicated that it will post payments made by check to taxpayer accounts using the date the payment was received, rather than the later date on which the payment is processed. 

The IRS also instructed taxpayers not to cancel and reissue such unprocessed checks.  Due to high call volumes, the IRS suggested that taxpayers wait to contact the IRS.

If a client who made a payment by check receives a balance due notice, the practitioner needs to decide if waiting to contact the IRS is the proper course of action.  Some clients may find it difficult to wait and may want to contact the IRS sooner rather than later.