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May 7, 2020

IRS Rev. Proc. 2020-21

.01 Telephonic hearings permitted. A hearing conducted during the period described in section 4.02 of this revenue procedure that is held by teleconference accessible to the residents of the approving governmental unit by calling a toll-free telephone number will be treated as held in a location that, based on the facts and circumstances, is convenient for residents of the approving governmental unit for the purpose of § 1.147(f)-1(d)(2). Provided the requirements of the preceding sentence are satisfied, governmental units are not precluded from offering additional access to the hearing by other telephone numbers or by internet-based meeting technology

.02 Time period. The period described in this section 4.02 is the period beginning on May 4, 2020 and ending on December 31, 2020.

.03 Supplemental public notice. Solely for a public hearing for which public notice that meets the requirements of § 1.147(f)-1(d)(4) was provided on or before May 11, 2020, the public notice will continue to meet the requirements of § 1.147(f)-1(d)(4) if (1) the hearing is held in the manner described in section 4.01 of this revenue procedure and (2) the toll-free telephone number required under section 4.01 of this revenue procedure is provided at least 48 hours prior to the hearing by a governmental website posting that meets the requirements of § 1.147(f)-1(d)(4)(iii).


This revenue procedure is effective May 4, 2020. Issuers may apply this revenue
procedure retroactively to public hearings held telephonically before May 4, 2020, in
response to the COVID-19 pandemic.