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The record
- Jurisdiction
- United States; Department of the Treasury and Internal Revenue Service (federal)
- Level
- Federal
- Authority
- I.R.C. § 7508A(a)
- Issued
- 2020-03-27 Mar. 27, 2020
- Effective
- 2020-03-27 (Form 709 gift and generation-skipping transfer tax returns and payments due April 15, 2020 postponed to July 15, 2020) (read as 2020-03-27)
- End
- 2020-07-15
- In force
- Mar. 27, 2020 to July 15, 2020
- Quarters
- 2020 Q22020 Q3
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Other
- Addressees
- any person with a Federal gift or generation-skipping transfer tax return or payment due April 15, 2020
- Functions reached
- TX
- WM estate and gift planning practices
- OP
- Collection
- Federal financial regulators AGY-FED-FINANCIAL
Operative words
[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
Notes
Reached trust, estate and wealth-management functions