2020-087 - March 20, 2020 - United States - All Taxpayer Assistance Centers Closed

Sep 19, 2026

KPMG Flash Alert dated March 20, 2020 reports that the U.S. Internal Revenue Service closed all Taxpayer Assistance Centers (TACs) until further notice and is indefinitely discontinuing face-to-face services. The update explains that taxpayers cannot apply for Individual Taxpayer Identification Numbers (ITINs) in person and must submit Form W-7 applications by mail or via private delivery service or an authorized acceptance agent. Guidance highlights the burden of obtaining certified identity and foreign-status documentation and the potential delay in returning passports and other materials during the COVID-19 period.

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WHY THIS MATTERS

KPMG NOTE

2020-087 | March 20, 2020 United States – All Taxpayer Assistance Centers Closed The U. S. Internal Revenue Service (IRS) released a statement announcing that it has closed all Taxpayer Assistance Centers (TACs) until further notice.1 The IRS is also discontinuing face-to-face service indefinitely, but will continue to process tax returns and issue refunds. WHY THIS MATTERS Taxpayers will be unable to apply for Individual Taxpayer Identification Numbers (ITINs) in-person at TACs until further notice. Taxpayers will need to submit ITIN applications through mail, private delivery service, or through an acceptance agent authorized by the IRS. KPMG NOTE The ITIN application, Form W-7, requires submission of original documentation, or certified copies of original documentation, that establishes a taxpayer’s identity and foreign status, such as a foreign passport. It can be difficult or impossible for applicants in the United States to obtain certified copies of original documents without returning to their home country. Many taxpayers prefer applying for ITINs in person at TACs, as their original documents are generally returned immediately. With the TACs being closed indefinitely, taxpayers applying for ITINs may have no other option but to send their original passports or other identifying documentation to the IRS through the mail or private delivery service, and may be without those documents for several weeks. Given the rapidly developing COVID-19 pandemic, taxpayers may be hesitant to temporarily give up these documents in order to apply for an ITIN. FOOTNOTES: 1 Taxpayer Assistance Center Statement. * * * * The above information is not intended to be "written advice concerning one or more Federal tax matters" subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only. The information contained in this newsletter was submitted by the KPMG International member firm in United States. [www.kpmg.com](www.kpmg.com) [kpmg.com/socialmedia](kpmg.com/socialmedia) © 2020 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in the U.S.A. NDPPS 530159 The KPMG name and logo are registered trademarks or trademarks of KPMG International. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint ventures. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. Flash Alert is a GMS publication of KPMG LLP’s Washington National Tax practice. To view this publication or recent prior issues online, please click here. To learn more about our GMS practice, please visit us on the Internet: click here or go to [http://www.kpmg.com](

FAQs

What change did the IRS announce regarding Taxpayer Assistance Centers (TACs)?

The IRS announced it has closed all Taxpayer Assistance Centers until further notice and is discontinuing face-to-face service indefinitely.

How must taxpayers submit ITIN applications after TAC closures?

Taxpayers must apply for ITINs by submitting Form W-7 through mail or private delivery service, or through an acceptance agent authorized by the IRS.

Why might getting Form W-7 documentation be difficult for applicants in the United States?

Form W-7 requires original or certified copies establishing identity and foreign status; obtaining certified copies without returning home can be difficult, and applicants may be without documents such as passports for several weeks.

Sep 19, 2026

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