www.irs.gov/newsroom/irs-unveils-new-people-first-initiative-covid-19-effort-temporarily-adjusts-suspends-key-compliance-program
taxlitigator.me/2020/03/26/the-irs-people-first-initiative-a-unique-compliance-opportunity-for-taxpayers-through-collection-relief-and-postponed-compliance-actions-by-cory-stigile/