msmith7305
Level 7

I would point you to www.irs.gov/newsroom/filing-and-payment-deadlines-questions-answers.

Several things to note:

1. The FAQs do incorporate Notice 2020-23

2. The FAQs were last updated or reviewed May 27, 2020

Specifically look at Question #7 under Eligibility:

Q. Are the filing deadlines for partnerships and S-corporations whose returns were due to be filed on March 16, 2020 postponed?

A.  Notice 2020-23 does not postpone any return filings that were due on March 16, 2020.  If a fiscal year partnership or S-corporation has a return due to be filed on or after April 1, 2020, and before July 15, 2020, that filing requirement has been postponed to July 15, 2020.  For information about additional relief that may be available to partnerships in connection with the CARES Act legislation, please see Rev. Proc. 2020-23 (PDF).

This follows the general statement in Q #1 under Eligibility

Q. Who is eligible for relief under Notice 2020-23?

A.  Any person with a Federal tax payment or return (or other filing) due on or after April 1, 2020, and before July 15, 2020, that is described in section III.A of the Notice is eligible for relief under Notice 2020-23.  In addition, any person with a specified time-sensitive act due to be performed during the same period is also eligible for relief.  The specified time-sensitive acts that are postponed until July 15, 2020, include filing a petition with the United States Tax Court (Tax Court), filing for review of a decision rendered by the Tax Court, filing a claim for credit or refund of any tax, bringing suit upon a claim for credit or refund of any tax, and all of the acts listed in Rev. Proc. 2018-58, 2018-50 IRB 990 (PDF).  The term “person” includes any type of taxpayer, such as an individual, a trust, an estate, a corporation, or any type of unincorporated business entity.

The operative language is "due on or after April 1, 2020 and before July 15, 2020"

 

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