{"id":"AGY-FED-FINANCIAL-079","kind":"order","level":"federal","jurisdiction":"United States; Department of the Treasury and Internal Revenue Service (federal)","state":"","metro":"","industry":"","agency":"FED-FINANCIAL","eco":"","issuer":"Internal Revenue Service (Treasury Department)","authority":"I.R.C. § 7508A(a)","instrument":"Notice 2020-20, 2020-16 I.R.B. 660","title":"Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic","dateIssued":"2020-03-27","effective":"2020-03-27 (Form 709 gift and generation-skipping transfer tax returns and payments due April 15, 2020 postponed to July 15, 2020)","end":"2020-07-15","startDate":"2020-03-27","endDate":"2020-07-15","quarters":["2020Q2","2020Q3"],"types":["OTHER"],"addressees":["any person with a Federal gift or generation-skipping transfer tax return or payment due April 15, 2020"],"clause":"[Notice 2020-17 provided relief under section] 7508A(a), which postponed the due date for certain Federal income tax payments from April 15, 2020 until July 15, 2020. On March 20, 2020, the Treasury Department and [the IRS issued Notice 2020-18, postponing the due date for filing Federal income tax returns and making Federal income tax payments from April 15,] 2020 until July 15, 2020. This notice amplifies the relief provided in Notice 2020-18 [to Form 709 filings and payments].","enforcement":"I.R.C. § 7508A; §§ 6651, 6654","functions":["TX","WM estate and gift planning practices","OP"],"notes":"Reached trust, estate and wealth-management functions","sourceUrl":"https://www.irs.gov/pub/irs-drop/n-20-20.pdf","snapshot":"","fileExists":true,"fileBytes":15606,"grade":"primary","character":"","description":"","collection":"AGY-FED-FINANCIAL","url":"/library/AGY-FED-FINANCIAL-079","exhibitUrl":"/exhibit/AGY-FED-FINANCIAL-079","citation":"Internal Revenue Service (Treasury Department), Notice 2020-20, 2020-16 I.R.B. 660 (Mar. 27, 2020) (Ex. AGY-FED-FINANCIAL-079)","stateName":"","related":["AGY-FED-FINANCIAL-081","AGY-FED-FINANCIAL-089","AGY-FED-FINANCIAL-078","AGY-FED-FINANCIAL-077","AGY-FED-FINANCIAL-082","AGY-FED-FINANCIAL-083"]}