In the Summer of 2020 the IRS sent public notification that they would waive dishonored check fees due to their own delay.
https://www.irs.gov/payments/dishonored-check-penalty
https://www.irs.gov/taxtopics/tc206
https://www.dontmesswithtaxes.com/2020/08/irs-waives-some-bad-check-charges-caused-by-covid19-mail-b...
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