{"id":"SEC-12-GM-015","kind":"meeting","level":"organizer","jurisdiction":"every practice","state":"","metro":"","industry":"12","agency":"","eco":"","issuer":"Internal Revenue Service and the Treasury Department (deadline orders); State revenue departments","authority":"","instrument":"Internal Revenue Service, IR-2020-58, \u0022Tax Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount owed\u0022 (Mar. 21, 2020)","title":"Tax filing season (class): the April 15 individual and business deadlines, client intake meetings and signing appointments of accounting and tax practices","dateIssued":"2020-03-21","effective":"","end":"","startDate":"2020-03-21","endDate":"","quarters":["2020Q2"],"types":[],"addressees":[],"clause":"\u0022the federal income tax filing due date is automatically extended from April 15, 2020, to July 15, 2020. Taxpayers can also defer federal income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed.\u0022","enforcement":"","functions":["CB","CS","OF","CT","WF"],"notes":"2020: Filing and payment due dates moved from Apr. 15 to July 15, 2020 \u0022regardless of the amount owed\u0022 (IR-2020-58, Mar. 21, 2020; Notice 2020-18); Taxpayer Assistance Centers and the Practitioner Priority Service closed and most in-person examinations, collection meetings and Appeals conferences suspended under the People First Initiative (Ex. SEC-12-026, -027); client signing meetings moved off-site or online under the stay-at-home orders. 2021: Individual filing and payment due date moved from Apr. 15 to May 17, 2021 (IR-2021-59, Mar. 17, 2021: \u0022This continues to be a tough time for many people\u0022); the season\u0027s in-person client meetings again governed by the winter 2020-21 office occupancy and gathering rules. Usual dates: January 15 to April 15 (individual and calendar-year business returns); extensions to October 15. Scale: industry-wide (BLS NAICS 5412 accounting, tax preparation, bookkeeping and payroll services; context in Ex. SEC-12-068). Venue orders 2020: SEC-12-GM-015, SEC-12-026, SEC-12-027, SEC-12-083. Venue orders 2021: SEC-12-GM-076, SEC-12-005, SEC-12-059, SEC-12-063.","sourceUrl":"https://www.irs.gov/newsroom/tax-day-now-july-15-treasury-irs-extend-filing-deadline-and-federal-tax-payments-regardless-of-amount-owed","snapshot":"","fileExists":true,"fileBytes":33947,"grade":"primary","character":"","description":"Internal Revenue Service, IR-2020-58, \u0022Tax Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount owed\u0022 (Mar. 21, 2020)","collection":"SEC-12","url":"/library/SEC-12-GM-015","exhibitUrl":"/exhibit/SEC-12-GM-015","citation":"Internal Revenue Service and the Treasury Department (deadline orders); State revenue departments, Internal Revenue Service, IR-2020-58, \u0022Tax Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount owed\u0022 (Mar. 21, 2020) (Ex. SEC-12-GM-015)","stateName":"","related":["SEC-12-026","SEC-12-068","SEC-12-027","SEC-12-083","SEC-12-GM-076","SEC-12-005","SEC-12-059","SEC-12-063"]}