{"id":8016,"date":"2020-07-05T16:17:59","date_gmt":"2020-07-05T20:17:59","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=8016"},"modified":"2020-07-05T16:18:01","modified_gmt":"2020-07-05T20:18:01","slug":"taxpayer-advocate-on-economic-impact-payments-to-deceased-taxpayers","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=8016","title":{"rendered":"Taxpayer Advocate on Economic Impact Payments to Deceased Taxpayers"},"content":{"rendered":"\n<p>The <a rel=\"noreferrer noopener\" href=\"https:\/\/taxpayeradvocate.irs.gov\/Media\/Default\/Documents\/2021-JRC\/JRC21_FullReport.pdf\" target=\"_blank\">National Taxpayer Advocate Objectives Report to Congress for Fiscal Year 2021<\/a> (6\/29\/2020) addresses the issue of whether deceased taxpayers may receive &#8220;economic impact payments&#8221; (aka &#8220;stimulus payments&#8221;) authorized by the CARES Act and made the following observations and recommendations:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>In 2008, the IRS did not ask that similar payments to decedents be returned and took no steps to collect the payments from the decedent&#8217;s estate or family.<\/li><li>The statute could be interpreted to include a person who dies in 2020 in the definition of &#8220;eligible individual&#8221; even if the person died before the payment is received.<\/li><li>The IRS should not spend resources pursuing enforcement actions to recover payments sent to decedents.<\/li><\/ol>\n\n\n\n<p>See &#8220;Individuals in Limited Circumstances Are Being Asked to Return the Economic Impact Payments,&#8221; beginning at page 56 of the Report.<\/p>\n\n\n\n<p>Conclusion #2 is consistent with the observations made in &#8220;<a href=\"https:\/\/resources.evans-legal.com\/?p=7767\">Economic Impact Payments for Decedents<\/a>,&#8221; which has additional information about the relevant provisions of the CARES Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The National Taxpayer Advocate Objectives Report to Congress for Fiscal Year 2021 (6\/29\/2020) addresses the issue of whether deceased taxpayers may receive &#8220;economic impact payments&#8221; (aka &#8220;stimulus payments&#8221;) authorized by the CARES Act and made the following observations and recommendations: &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=8016\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[359],"class_list":["post-8016","post","type-post","status-publish","format-standard","hentry","category-news-items","tag-federal-income-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8016"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8016\/revisions"}],"predecessor-version":[{"id":8017,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/8016\/revisions\/8017"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}