March.24.2022
On March 18, 2022, the IRS released a new revenue procedure that extends the ability to hold telephonic TEFRA hearings indefinitely. Revenue Procedure 2022-20 provides that generally a hearing that is held by teleconference accessible to the residents of the approving governmental unit by calling a toll-free telephone number will be treated as held in a location that is convenient for residents of the approving governmental unit for the purpose of the TEFRA hearing and approval regulations. Additional access to the hearing by other telephone numbers, internet-based meeting technology, or in-person attendance is allowed if the requirements of the preceding sentence are met.