The COVID Project
The record
- Jurisdiction
- United States; Department of the Treasury and Internal Revenue Service (federal)
- Level
- Federal
- Authority
- I.R.C. § 7508A(a)
- Issued
- 2021-03-29 Mar. 29, 2021
- Effective
- 2021-03-29 (Form 1040-series returns and payments due April 15, 2021 postponed to May 17, 2021; also IRA and HSA contribution deadlines and 2017 refund claims) (read as 2021-03-29)
- End
- 2021-05-17
- In force
- Mar. 29, 2021 to May 17, 2021
- Quarters
- 2021 Q2
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Other
- Addressees
- individual taxpayers filing Form 1040-series returns due April 15, 2021
- preparers and advisers
- Functions reached
- TX individual tax compliance
- WM tax-preparation and advisory practices (second consecutive filing season moved)
- OP
- CB
- Collection
- Federal financial regulators AGY-FED-FINANCIAL
Operative words
RELIEF FOR FORM 1040 FILERS AFFECTED BY ONGOING CORONAVIRUS [DISEASE 2019 PANDEMIC]... 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... (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 [postponing the April 15, 2021 due date for Form 1040-series returns and payments to May 17, 2021].
Enforcement
Notes
Proof for 2021 Q2 that the federal tax administrator still found the pandemic emergency to be disrupting compliance; the same emergency declaration of March 13, 2020 is the predicate