On March 13, 2020, the President issued an emergency declaration under the Stafford Disaster Relief and Emergency Assistance Act in response to the Covid-19 pandemic. This notice instructed the Treasury Department to provide relief from certain payment deadlines to those adversely affected by the COVID-19 outbreak, pursuant to Internal Revenue Code 7508A(a). This Tuesday, March 17, 2020, the IRS issued Notice 2020-17, outlining the terms of this relief:
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