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the period beginning on September 11, 2001, and ending on
November 30, 2001.
Notice 2001-63
In Notice 2001-63, 2001-40 I.R.B. 308, released September
15, 2001, the Commissioner announced additional relief under
sections 7508A, 6081, and 6161, for all taxpayers regardless of
their location. In particular, Notice 2001-63 states in
pertinent part:
The Internal Revenue Service has determined that the
due date for all federal tax obligations falling
between September 10, 2001, and September 24, 2001, is
postponed to September 24, 2001. This postponement of
time covers the filing of returns and claims for
refund, the payment of tax (including estimated tax
payments), making elections, and filing any other
Federal tax documents. The postponement does not apply
to deposits of federal taxes. * * * [Emphasis added.]
Notice 2001-68
Finally, in Notice 2001-68, 2001-47 I.R.B. 504, released
November 10, 2001, the Commissioner announced additional relief
to supplement the relief granted in Notice 2001-61. As relevant,
Notice 2001-68 states in pertinent part:
C. ADDITIONAL GRANT OF RELIEF
* * * * * * *
(2) Under paragraph (4) of the Grant of Relief section
of Notice 2001-61, the IRS granted to all affected
taxpayers a 120-day postponement of time to perform the
acts described in section 301.7508A-1(c)(1), [Proced. &
Admin. Regs.,] if the last day to perform the act fell
within the period beginning on September 11, 2001, and
ending on November 30, 2001. One of these acts is the
filing of any Tax Court petition. Under this notice,
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