EXCISE TAX

Notice 2012–57, page 424. This notice was released to the media on August 31, 2012. This notice informs taxpayers that the IRS has granted an extension of time to electronically file Forms 2290 ( “Heavy Highway Vehicle Use Tax Return” ) that were due on August 31, 2012. The extension of time to file electronic returns was granted because the IRS Modernized eFile (MeF) system was unavailable from August 31, 2012, through September 4, 2012, for electronic filing of Form 2290. The time to file the Form 2290 and pay the associated tax has been extended from August 31, 2012, to September 7, 2012.