Notice 2020-23 automatically postpones the filing and payment dates for taxpayers who meet the notice’s definition of an affected taxpayer. Affected taxpayers include individuals who are required to perform a time sensitive action listed either in Reg. section 301.7508A-1(c)(1)(iv) – (vi) (taxpayers filing a petition with the Tax Court, filing a claim for credit or refund, or bringing suit upon a claim for credit or refund)) or Rev. Proc. 2018-58 (taxpayers affected by a federally declared disaster or a terroristic or military action and taxpayers serving in the Armed Forces or support of such Armed Forces in a combat zone, or serving with respect to a contingency operation). By incorporating Rev. Proc. 2018-58, Notice 2020-23 extends the due date for the following excise tax actions:
- Section 48.4101-1(h)(1)(v) requirement that section 4101 registrants notify the IRS of any changes in registration information within 10 days.
- Section 4101(d) and section 48.4101-2 requirements that registration information report must be filed by the last day of the month following the reporting month.
- Section 4221(a)(2) and (b) and section 48.4221-3(c) six month allowance to make a tax-free sale of articles for resale to a second purchaser for use in further manufacture.
- Section 4221(a)(2) and (b), and section 48.4221-3(c) six month allowance to make a tax-free sale of articles for export or for resale to a second purchaser for export.
- Section 4221(e)(2)(A) and (B) and section 48.4221-7(c) six month allowance to make a tax-free sale to make a tax-free sale of tires for use by the purchaser in connection with the sale of another article manufactured or produced by the purchaser where such article is sold by the purchaser in a sale that satisfies the requirements of section 4221(a)(2), (3), (4), or (5).
These actions are automatically extended to July 15, 2020 if they were due to be performed on or after April 1, 2020, and before July 15, 2020.
For additional information and a general discussion about Notice 2020-23, please read Overview of relief provided by Notice 2020-23.