The COVID Project The recordLevelLegal authorityAuthorityNotice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922Issued2021-03-01 Mar. 1, 2021In forceMar. 1, 2021 (no end date recorded; counted as in force for 120 days)CharacterIRS notice