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TREAS/IRS RIN: 1545-BP98 Publication ID: Spring 2021 
Title: ●Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster  

The regulations amend the regulations under 26 U.S.C. 7508A to address the application of new section 7508A(d) of the Internal Revenue Code, relating to the mandatory 60-day postponement of certain time-sensitive acts during a federally declared disaster. The regulations also amend the regulations under 26 U.S.C. 165 to clarify that a federally declared disaster includes an event declared either a major disaster under section 401 of the Stafford Act or an emergency under section 501 of the Stafford Act.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 7508A-1    26 CFR 165-11     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7508A    26 U.S.C. 165   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/13/2021  86 FR 2607   
Proposed rule; notice of hearing.  02/03/2021  86 FR 7987   
NPRM Comment Period End  03/15/2021 
Final Action  06/00/2021 
Additional Information: REG-115057-20 (NPRM) Drafter attorney: William V. Spatz (202) 317-5461 Reviewer attorney: Jennifer Auchterlonie (202) 317-5210 Treasury attorney: Jarrett Jacinto (202) 622-3505 CC:PA:6
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William V. Spatz
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5461