Beginning in January, IRS will require two-step vaccination for those preparing tax returns that may be submitted on paper, even if most are filed electronically. It is anticipated that when a CP80 is sent to the taxpayer in error, there is a danger that a duplicate return will be hand-delivered to an IRS office. IRS anticipates total compliance with this requirement because when commercial software is used for tax enforcement, practitioners have always responded with “You want us to jump? Just tell us how high!”
Two-step vaccination can be accomplished with either the Pfizer or Moderna medication, or the J&J shot with a booster. Religious or moral objections will not be permitted, even in Green Bay and Newark. However, the shots need not be administered in the arm. Other targets are available because, after all, IRS at times is nothing if not a pain in the gluteus maximus.