Internal Revenue Service, IR-2020-58, "Tax Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount owed" (Mar. 21, 2020)

Internal Revenue Service, IR-2020-58, "Tax Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount owed" (Mar. 21, 2020)

2020: Filing and payment due dates moved from Apr. 15 to July 15, 2020 "regardless of the amount owed" (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: "This continues to be a tough time for many people"); the season's 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.