In Notice 2020-23, the Internal Revenue Service further expanded relief for taxpayers in response to the Coronavirus (COVID-19) pandemic. Individuals, corporations, trusts, estates and other taxpayers that ordinarily would have had a filing, payment or other deadline between April 1, 2020, and July 15, 2020, now qualify for an extension.
IRS Postpones Virtually All Deadlines Until July 15, 2020, in Response to COVID-19
By Brian Moore, Carlyn S. McCaffrey, McDermott Will & Emery and McDermott Will & Emery on April 10, 2020