An internal IRS memorandum, dated May 20, states that, effective immediately, all initial contacts with taxpayers to commence an examination must be made by mail, instead of by telephone.  “In response to the continuing threat of phone scams, phishing, and identity theft,” the memorandum changes a “long-standing policy” in certain examination operations of initially contacting taxpayers by telephone to schedule an appointment.  The memorandum is addressed to each division of the IRS.  The IRS is also evaluating other contacts with taxpayers, outside of the examination context, to determine whether they present risks with respect to phone scams and other such threats.