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Name: The COVID Project Orders Library
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13,511 instruments indexed by The COVID Project: the orders of the fifty States and the District, forty metros, the federal layer and the agencies; the standing duties; the organizers' notices; the legal authorities. Filter by kind, State, limitation type, quarter and more; open the exhibit; download what you find.

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71 instruments · showing 1–25

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Exhibit	Instrument	Issuer	Jurisdiction	Issued	Quarters	Limitations	Grade
Ex. SEC-12-GM-013	Internal Revenue Service, IR-2020-100, "IRS Nationwide Tax Forums go virtual in 2020" (May 21, 2020)IRS Nationwide Tax Forums 2020 and 2021 (the Service's continuing-education forums for tax professionals)	Internal Revenue Service with its association partners	six cities (2020 as scheduled; not named in the release)Organizer	May 21, 2020	2020 Q2	Organizer notice	Primary source read
Ex. SEC-12-GM-014	Internal Revenue Service, IR-2021-118, "2021 IRS Virtual Nationwide Tax Forum begins in July" (May 24, 2021)IRS Nationwide Tax Forums 2020 and 2021 (the Service's continuing-education forums for tax professionals)	Internal Revenue Service with its association partners	six cities (2020 as scheduled; not named in the release)Organizer	May 24, 2021	2021 Q2	Organizer notice	Primary source read
Ex. SEC-12-GM-119	Internal Revenue Service, IR-2020-100, "IRS Nationwide Tax Forums go virtual in 2020" (May 21, 2020) (alternate capture of SEC-12-GM-013): "Those in-person events are canceled"; Commissioner Rettig, "Given restrictions on large gatherings and difficulties with travel"IRS Nationwide Tax Forums 2020 and 2021 (the Service's continuing-education forums for tax professionals)	Internal Revenue Service with its association partners	six cities (2020 as scheduled; not named in the release)Organizer	May 21, 2020	2020 Q2	Organizer notice	Primary source read
Ex. SEC-12-GM-120	Internal Revenue Service, IR-2021-149, "IRS Nationwide Tax Forum kicks off July 20" (July 9, 2021): "the 2021 IRS Virtual Nationwide Tax Forum," July 20-Aug. 19, 2021IRS Nationwide Tax Forums 2020 and 2021 (the Service's continuing-education forums for tax professionals)	Internal Revenue Service with its association partners	six cities (2020 as scheduled; not named in the release)Organizer	July 9, 2021	2021 Q3	Organizer notice	Primary source read
Ex. SEC-12-GM-015	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)Tax filing season (class): the April 15 individual and business deadlines, client intake meetings and signing appointments of accounting and…	Internal Revenue Service and the Treasury Department (deadline orders); State revenue departments	every practiceOrganizer	Mar. 21, 2020	2020 Q2	Organizer notice	Primary source read
Ex. SEC-12-GM-076	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)Tax filing season (class): the April 15 individual and business deadlines, client intake meetings and signing appointments of accounting and…	Internal Revenue Service and the Treasury Department (deadline orders); State revenue departments	every practiceOrganizer	Mar. 17, 2021	2021 Q1	Organizer notice	Primary source read
Ex. LAW-139	Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status pageTaxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026)…	Internal Revenue Service	Legal authority	Feb. 11, 2026		Legal authority	Primary source read
Ex. AGY-FED-FINANCIAL-077	Notice 2020-17, 2020-15 I.R.B. 590Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	Mar. 18, 2020	2020 Q2	Other	Primary source read
Ex. AGY-FED-FINANCIAL-078	Notice 2020-18, 2020-15 I.R.B. 590Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	Mar. 20, 2020	2020 Q22020 Q3	Other	Primary source read
Ex. AGY-FED-FINANCIAL-081	Notice 2020-22, 2020-17 I.R.B. 664Relief from Penalty for Failure to Deposit Employment Taxes	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	Mar. 31, 2020	2020 Q22020 Q32020 Q4	Other	Primary source read
Ex. AGY-FED-FINANCIAL-083	Notice 2020-35, 2020-25 I.R.B. 948Additional Administrative Relief With Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations…	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	May 28, 2020	2020 Q22020 Q3	Other	Primary source read
Ex. AGY-FED-FINANCIAL-085	IRS Statement on Taxpayer Assistance Centers (as updated June 26, 2020)IRS Statement on Taxpayer Assistance Centers	Internal Revenue Service	United States; Internal Revenue Service (federal)Federal	June 26, 2020	2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3	Context (guidance or announcement)Courts and public officesOther	Primary source read
Ex. AGY-FED-FINANCIAL-080	IR-2020-59, People First InitiativeIRS unveils new People First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance program	Internal Revenue Service (Commissioner Charles P. Rettig)	United States; Internal Revenue Service (federal)Federal	Mar. 25, 2020	2020 Q22020 Q3	Courts and public officesOther	Primary source read
Ex. AGY-TERRITORIES-105	Notice 2021-20, Question and Answer 4Guidance on the Employee Retention Credit under Section 2301 of the CARES Act: Q&A-4, Are employers in U.S. Territories eligible for the…	Internal Revenue Service	United States - Internal Revenue Service (eligibility authority for territorial employers)Federal	Mar. 1, 2021		Other	Primary source read
Ex. AGY-FED-FINANCIAL-079	Notice 2020-20, 2020-16 I.R.B. 660Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	Mar. 27, 2020	2020 Q22020 Q3	Other	Primary source read
Ex. AGY-FED-FINANCIAL-082	Notice 2020-23, 2020-18 I.R.B. 742Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	Apr. 9, 2020	2020 Q22020 Q3	Courts and public officesOther	Primary source read
Ex. AGY-FED-FINANCIAL-084	Notice 2021-21, 2021-15 I.R.B. 986Relief for Form 1040 Filers Affected by Ongoing Coronavirus Disease 2019 Pandemic	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	Mar. 29, 2021	2021 Q2	Other	Primary source read
Ex. AGY-FED-FINANCIAL-089	Notice 2020-21, 2020-16 I.R.B. 660Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act	Internal Revenue Service (Treasury Department)	United States; Department of the Treasury and Internal Revenue Service (federal)Federal	Mar. 27, 2020	2020 Q22020 Q32020 Q4	Other	Primary source read
Ex. SEC-12-027	IRS Operations During COVID-19: Mission-critical functions continue (page as of Apr. 17, 2020)IRS operations page: Taxpayer Assistance Centers closed; Practitioner Priority Service closed; paper processing suspended	Internal Revenue Service	United StatesFederal	Apr. 17, 2020	2020 Q22020 Q3	Courts and public officesOther	Primary source read
Ex. LAW-034	IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4)IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4)	Internal Revenue Service, Office of Chief Counsel	Legal authority	Aug. 11, 2004		Legal authority	Primary source read
Ex. LAW-037	26 C.F.R. 601.601 (eCFR current)26 C.F.R. 601.601 (eCFR current)	Treasury; eCFR	Legal authority	Sept. 26, 2026		Legal authority	Primary source read
Ex. LAW-068	Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)	United States Tax Court	Legal authority	Oct. 7, 2002		Legal authority	Primary source read
Ex. LAW-069	Dover Corp. & Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text)Dover Corp. & Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text)	United States Tax Court	Legal authority	May 5, 2004		Legal authority	Primary source read
Ex. SEC-12-026	IR-2020-59, People First InitiativeIRS unveils new People First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance program	Internal Revenue Service (Commissioner Charles Rettig)	United StatesFederal	Mar. 25, 2020	2020 Q22020 Q3	Other	Primary source read
Ex. AGY-FED-LABOR-IMMIGRATION-013	Final rule, Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak, 85 Fed. Reg. 26351 (May 4, 2020)Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak	Secretary of Labor (EBSA) and Secretary of the Treasury (IRS)	United States Department of Labor, Employee Benefits Security Administration, jointly with the Department of the Treasury, Internal Revenue Service (federal agencies)Federal	Apr. 28, 2020	2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3	Workplace rulesOther	Primary source read

Internal Revenue Service with its association partners, Internal Revenue Service, IR-2020-100, "IRS Nationwide Tax Forums go virtual in 2020" (May 21, 2020) (Ex. SEC-12-GM-013)
Internal Revenue Service with its association partners, Internal Revenue Service, IR-2021-118, "2021 IRS Virtual Nationwide Tax Forum begins in July" (May 24, 2021) (Ex. SEC-12-GM-014)
Internal Revenue Service with its association partners, Internal Revenue Service, IR-2020-100, "IRS Nationwide Tax Forums go virtual in 2020" (May 21, 2020) (alternate capture of SEC-12-GM-013): "Those in-person events are canceled"; Commissioner Rettig, "Given restrictions on large gatherings and difficulties with travel" (Ex. SEC-12-GM-119)
Internal Revenue Service with its association partners, Internal Revenue Service, IR-2021-149, "IRS Nationwide Tax Forum kicks off July 20" (July 9, 2021): "the 2021 IRS Virtual Nationwide Tax Forum," July 20-Aug. 19, 2021 (Ex. SEC-12-GM-120)
Internal Revenue Service and the Treasury Department (deadline orders); State revenue departments, 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) (Ex. SEC-12-GM-015)
Internal Revenue Service and the Treasury Department (deadline orders); State revenue departments, 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) (Ex. SEC-12-GM-076)
Internal Revenue Service, Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status page (Feb. 11, 2026) (Ex. LAW-139)
Internal Revenue Service (Treasury Department), Notice 2020-17, 2020-15 I.R.B. 590 (Mar. 18, 2020) (Ex. AGY-FED-FINANCIAL-077)
Internal Revenue Service (Treasury Department), Notice 2020-18, 2020-15 I.R.B. 590 (Mar. 20, 2020) (Ex. AGY-FED-FINANCIAL-078)
Internal Revenue Service (Treasury Department), Notice 2020-22, 2020-17 I.R.B. 664 (Mar. 31, 2020) (Ex. AGY-FED-FINANCIAL-081)
Internal Revenue Service (Treasury Department), Notice 2020-35, 2020-25 I.R.B. 948 (May 28, 2020) (Ex. AGY-FED-FINANCIAL-083)
Internal Revenue Service, IRS Statement on Taxpayer Assistance Centers (as updated June 26, 2020) (Ex. AGY-FED-FINANCIAL-085)
Internal Revenue Service (Commissioner Charles P. Rettig), IR-2020-59, People First Initiative (Mar. 25, 2020) (Ex. AGY-FED-FINANCIAL-080)
Internal Revenue Service, Notice 2021-20, Question and Answer 4 (Mar. 1, 2021) (Ex. AGY-TERRITORIES-105)
Internal Revenue Service (Treasury Department), Notice 2020-20, 2020-16 I.R.B. 660 (Mar. 27, 2020) (Ex. AGY-FED-FINANCIAL-079)
Internal Revenue Service (Treasury Department), Notice 2020-23, 2020-18 I.R.B. 742 (Apr. 9, 2020) (Ex. AGY-FED-FINANCIAL-082)
Internal Revenue Service (Treasury Department), Notice 2021-21, 2021-15 I.R.B. 986 (Mar. 29, 2021) (Ex. AGY-FED-FINANCIAL-084)
Internal Revenue Service (Treasury Department), Notice 2020-21, 2020-16 I.R.B. 660 (Mar. 27, 2020) (Ex. AGY-FED-FINANCIAL-089)
Internal Revenue Service, IRS Operations During COVID-19: Mission-critical functions continue (page as of Apr. 17, 2020) (Ex. SEC-12-027)
Internal Revenue Service, Office of Chief Counsel, IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4) (Aug. 11, 2004) (Ex. LAW-034)
Treasury; eCFR, 26 C.F.R. 601.601 (eCFR current) (Sept. 26, 2026) (Ex. LAW-037)
United States Tax Court, Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text) (Oct. 7, 2002) (Ex. LAW-068)
United States Tax Court, Dover Corp. & Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text) (May 5, 2004) (Ex. LAW-069)
Internal Revenue Service (Commissioner Charles Rettig), IR-2020-59, People First Initiative (Mar. 25, 2020) (Ex. SEC-12-026)
Secretary of Labor (EBSA) and Secretary of the Treasury (IRS), Final rule, Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak, 85 Fed. Reg. 26351 (May 4, 2020) (Apr. 28, 2020) (Ex. AGY-FED-LABOR-IMMIGRATION-013)

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