Assessment of Efforts to Provide Tax Relief to Eligible Taxpayers Impacted by the Ongoing Conflict in the State of Israel, Gaza, and the West Bank

The Commissioner, Small Business/Self-Employed Division, should review the individual tax accounts we identified and ensure the -O freeze disaster code under indicator number 0001 – Israel Terror Attack has been input on all identified taxpayer accounts.

The Commissioner, Small Business/Self-Employed Division, should review the identified tax accounts and remove the -O freeze disaster code on any account not eligible for tax relief under indicator number 0001 – Israel Terror Attack, evaluate the reason these individuals were identified and ensure that no additional accounts have incorrectly had the relief applied, and reverse the -O freeze disaster code if not warranted.

The Chief, Taxpayer Services, should ensure that IRS systems properly update the FCC regardless of the method used by the taxpayer to change their address.