This non-CLE discussion will provide a summary and analysis of the legislation recently enacted by Congress. Anne Gordon, Tax Counsel, United States Senate, will provide a summary of key provisions of the recently enacted legislation. We will then hear from the IRS Chief Counsel, Michael Desmond, regarding efforts by his office to provide guidance on its implementation of the legislation and address the impact of COVID-19. Sunita Lough, Deputy Commissioner for Services and Enforcement, will provide an update from the Commissioner’s office on the response to COVID-19 related challenges on IRS operations. Leaders from the Tax Section will offer analysis of the impact of the legislation and COVID-19 crisis on corporate, small business and individual taxpayers.