2023-27: Do not ignore all IRS notices related to disaster postponements


The IRS has updated their California disaster related postponement notice (CA-2023-01) to clarify that taxpayers should not ignore late-filing or late-payment notices, even if they qualify for the disaster-related postponement relief.

The notice states that if a taxpayer receives a late-filing or late-payment penalty notice from the IRS that has an original or extended filing, payment, or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.

These late-filing or late-payment notices should be distinguished from the CP14 balance due notices that were automatically sent out earlier this month. As the IRS previously announced, the CP14s were sent out as a legal requirement when the originally scheduled due date had passed, to inform taxpayers that they had 21 days to pay. But that 21-day period did not apply to those who qualify for the disaster-related postponement and the IRS stated those notices can be ignored.

However, late-payment or late-filing notices should not be ignored. Taxpayers or their tax professionals should call the number on the notice and explain that the taxpayer qualifies for the disaster postponement relief.

The updated CA-2023-01 announcement is available at:

www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-winter-storms-flooding-and-mudslides-in-california


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