The IRS is back up and running and they are continuing their efforts to help struggling taxpayers impacted by COVID-19 and natural disasters. On November 2, 2020, the IRS unveiled new changes in the Collection Divisionwhich are intended to assist taxpayers facing financial challenges. According to Darren Guillot, IRS Small Business/Self-Employed Deputy Commissioner for Collection: “…this has been a difficult year in many states dealing with both COVID and natural disasters. In times like these, dealing with tax issues can be tough. MORE.