The COVID Project
The record
- Jurisdiction
- every practice
- Level
- Organizer
- Issued
- 2021-03-17 Mar. 17, 2021
- In force
- Mar. 17, 2021 (the notice's date)
- Quarters
- 2021 Q1
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Functions reached
- Collection
- Professional and Information Services SEC-12
Operative words
"the 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."
The organizer's notice
Internal Revenue Service, IR-2021-59, "Tax Day for individuals extended to May 17: Treasury, IRS extend filing and payment deadline" (Mar. 17, 2021) (text of the page rendered to PDF)
Notes
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.