However, the extension date may not go beyond the original extension date. Taxpayers that need additional time to file a return now have until July 15, 2020, to file a formal extension request. Interest and penalties will begin to accrue after July 15, 2020. The relief provided in Notice 2020-23 is automatic taxpayers need not file extension forms or send other documents to receive this relief. Under Notice 2020-23, the extension until to Jnow applies to all taxpayers with a federal tax filing and/or payment obligation listed below that falls on or after April 1, 2020, and before July 15, 2020. In March, the IRS issued Notice 2020-17, Notice 2020-18, and Notice 2020-20 in quick succession, which extended the due date to file certain federal income tax returns and make certain federal income tax payments from Apto July 15, 2020. It also makes clear that the relief provided in the IRS notices “does not apply with respect to any other type of Federal tax, any other type of Federal tax return, or any other time-sensitive act.” Notice 2020-23 also postpones certain deadlines for IRS employees due to their inability to access documents, systems, or other resources to perform certain time-sensitive actions given office closures or state and local government orders restricting activities. Notice 2020-23 extends certain key deadlines for businesses and individuals, including federal income tax return filings and payments and certain Section 1031 like-kind exchanges and Opportunity Zone investments filings. On April 9, 2020, the IRS announced in Notice 2020-23 that it would expand relief to taxpayers adversely affected by Coronavirus Disease 2019 (COVID-19), increasing the relief set forth on April 6, 2020, in Notice 2020-18.