Notice 2023-71, page 1191.

This notice grants relief under § 7508A of the Internal Revenue Code to taxpayers affected by the October 7, 2023 terrorist attacks in the State of Israel. The notice postpones deadlines for certain time-sensitive taxpayer and government acts for affected taxpayers for a full year, until October 7, 2024. The covered area receiving relief under this notice includes the State of Israel, the West Bank and Gaza. The notice also identifies categories of affected taxpayers and provides a non-exhaustive list of the acts postponed.