GFOA and other organizations sent a letter to the Internal Revenue Service and U.S. Department of Treasury requesting that the temporary relief provided under Revenue Procedure 2020-21 (“Rev. Proc. 2020-21”) and extended by Rev. Proc. 2020-49 and Rev. Proc. 2021-39 be made permanent in light of the ongoing COVID-19 pandemic and continued need to restrict in-person gatherings.

• Publication date: February 2022