* Delay collection of penalties from taxpayers waiting for the agency to process active and pending penalty abatement requests.
* Streamline the process for taxpayers affected by the pandemic to show reasonable cause for penalty abatement, without the need for written correspondence.
* Lift penalties for taxpayers who paid at least 70 percent of taxes they owed each of the past two years.
* Speed up processing of amended returns.
* More quickly answer inquiries from congressional caseworkers and the Taxpayer Advocate Service.