The IRS has added a new question to the agency’s set of frequently asked questions on the extension of filing and other deadlines to address the issue of the deadline to file with the United States Tax Court.[1]

In Notice 2020-23 the IRS extended most due dates for items falling due between April 1, 2020 and July 14, 2020 to July 15, 2020. That extension of time included filings with the United States Tax Court. However, the United States Tax Court also has its own relief rule, outlined in the case of Guralnik v. Commissioner, 146 TC 230 (2016), that applies when the clerk’s office is closed (in that case due to a snow emergency).

The new question clarifies that the taxpayer will be able to file based on the later of the relief offered under Notice 2020-23 or when the clerk’s office reopens following the COVID-19 emergency:

Q. How does this notice operate with the Tax Court case of Guralnik v. Commissioner, 146 T.C. 230 (2016), which applied Federal Rule of Civil Procedure 6(a)(3)(A) to provide additional time for the filing of a petition when the clerk’s office was closed due to a snow emergency? Does the taxpayer get the benefit of both periods? (added April 27, 2020)

A. Yes, a taxpayer will get the benefit of both periods. For example, if the last day for filing a petition fell on March 19, 2020, the date that the Tax Court closed, the taxpayer will get the benefit of Guralnik from March 19, 2020 and the benefit of this notice from April 1, 2020 until July 15, 2020. If the court were to reopen before the expiration of the notice postponement period, the taxpayer will get the benefit of the postponement until July 15, 2020. If the court reopens after the notice postponement period (that is, after July 15, 2020), the due date for the taxpayer’s petition is extended to the Tax Court’s reopening date under Guralnik and the relief under Notice 2020-23 does not apply.

[1] “Filing and Payment Deadlines Questions and Answers,” IRS website, April 27, 2020, https://www.irs.gov/newsroom/filing-and-payment-deadlines-questions-and-answers, retrieved April 29, 2020