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Ex. AGY-FED-FINANCIAL-082 Order Primary source read

Notice 2020-23, 2020-18 I.R.B. 742

Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic

Internal Revenue Service (Treasury Department) · United States; Department of the Treasury and Internal Revenue Service (federal) (Federal)

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The COVID Project

The record

Jurisdiction
United States; Department of the Treasury and Internal Revenue Service (federal)
Level
Federal
Authority
I.R.C. § 7508A(a)
Issued
2020-04-09 Apr. 9, 2020
Effective
2020-04-09 (every Specified Form and Specified Payment and every Specified Time-Sensitive Action due on or after April 1, 2020 and before July 15, 2020 postponed to July 15, 2020; also postpones IRS time-sensitive actions and Tax Court petitions) (read as 2020-04-09)
End
2020-07-15
In force
Apr. 9, 2020 to July 15, 2020
Quarters
2020 Q22020 Q3
Limitation types
Courts and public officesOther
Addressees
  • any person with a Federal tax return, payment or time-sensitive act due between April 1 and July 15, 2020, including estimated tax, estate, excise and exempt-organization filers, and taxpayers with Tax Court, refund-claim and appeal deadlines
Functions reached
  • TX tax compliance (returns, estimated payments, elections, like-kind exchanges, Tax Court petitions)
  • WM tax and advisory practices
  • ML and real-estate closings dependent on § 1031 deadlines
  • CRT (Tax Court filing deadlines)
  • OP
  • CB
Collection
Federal financial regulators AGY-FED-FINANCIAL

Operative words

This notice amplifies Notice 2020-18, 2020-15 IRB 590 (April 6, [2020], and Notice 2020-20... This notice further amplifies the relief provided in Notice 2020-18 and Notice 2020-20, providing additional relief to affected taxpayers as described in section III. In [particular, any person with a Federal tax payment obligation or filing obligation specified in this section III that is due to be performed (originally] or pursuant to a valid extension) on or after April 1, 2020, and before July 15, 2020, is [an Affected Taxpayer, and the due date is automatically postponed to July 15, 2020].... [Any Specified Time-Sensitive Action listed in Rev. Proc. 2018-58] (December 10, 2018), which is due to be performed on or after April 1, 2020, and before July 15, 2020, [is postponed to July 15, 2020].

Enforcement

I.R.C. § 7508A; the postponement is automatic

Notes

The broadest federal deadline postponement of the pandemic: it reached every filer of every specified form and every § 1031 exchange, qualified opportunity fund and refund-claim deadline falling in the second quarter of 2020

A record of The COVID Project. The instrument's text is the source's; the summary fields are The COVID Project's reading of it. Not legal advice.