Notice 2020-17, 2020-15 I.R.B. 590

The record

Jurisdiction

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

Level

Federal

Authority

I.R.C. § 7508A(a); Emergency Declaration of March 13, 2020 instructing the Secretary 'to provide relief from tax deadlines to Americans who have been adversely affected by the COVID-19 emergency'

Issued

2020-03-18 Mar. 18, 2020

Effective

2020-03-18 (payments due April 15, 2020 postponed to July 15, 2020, up to $10,000,000 for consolidated groups and C corporations and $1,000,000 for other taxpayers) (read as 2020-03-18)

End

Superseded by Notice 2020-18 (Mar. 20, 2020) (read as 2020-03-20)

In force

Mar. 18, 2020 to Mar. 20, 2020

Quarters

2020 Q2

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

Limitation types

Other

Addressees

• every person with a Federal income tax payment due April 15, 2020

Functions reached

• TX tax compliance function of every employer and every financial institution
• WM tax and advisory practices
• OP
• CB clients of accounting and advisory firms

Collection

Federal financial regulators AGY-FED-FINANCIAL

Operative words

On March 13, 2020, the President of the United States issued an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic (Emergency Declaration). The Emergency Declaration instructed the Secretary of the Treasury 'to provide relief from tax deadlines to Americans who have been adversely affected by the COVID-19 emergency, as appropriate, pursuant to 26 U.S.C. 7508A(a).' Pursuant to the Emergency Declaration, this notice provides relief under section 7508A(a) of the Internal Revenue Code... For an Affected Taxpayer, the due date for making Federal income tax payments due April 15, 2020, in an aggregate amount up to the Applicable Postponed Payment Amount, is postponed to July 15, 2020.

Enforcement

Notes