Notice 2024-72 covered the same

groups of taxpayers as Notice 2023-71 but contained separate grants of relief. Time-sensitive acts postponed by Notice 2023-71 were not due to be performed until after the beginning of the postponement period provided by Notice 2024-72. Accordingly, taxpayers eligible for relief under Notice 2023-71 who were also eligible for relief under Notice 2024-72 had until September 30, 2025, to perform the time-sensitive acts that were postponed by Notice 202371. Taxpayers eligible for relief under Notice 2023-71 who were not also eligible for relief under Notice 2024-72 had until October 7, 2024, to perform the time-sensitive acts postponed by Notice 2023-71.

Government acts that were postponed by Notice 2023-71 until October 7, 2024, and that were described in section III.C of Notice 2024-72, were also postponed by Notice 2024-72 until September 30, 2025, for taxpayers that are eligible for relief under both Notice 2023-71 and Notice 2024-72. This notice provides taxpayers affected by the terroristic action in the State of Israel throughout 2024 and 2025 until September 30, 2026, to perform acts due to be performed on or after September 30, 2025, and before September 30, 2026. Time-sensitive acts postponed by Notice 2024-72, or by both Notice 2024-72 and Notice 2023-71, are not due to be performed until after the beginning of the postponement period provided by this notice. Accordingly, taxpayers eligible for relief under Notice 2024-72 who are also eligible for relief under this notice have until September 30, 2026, to perform the time-sensitive acts that were postponed by Notice 2024-72.

Additionally, taxpayers eligible for relief under both Notice 2024-72 and Notice 2023- 71 have until September 30, 2026, to perform the time-sensitive acts that were postponed by Notice 2023-71. Taxpayers eligible for relief under Notice 2024-72 who are not also eligible for relief under this notice have until September 30, 2025, to perform the time-sensitive acts postponed by Notice 2024-72.

Government acts that were postponed by Notice 2024-72 until September 30, 2025, and that are described in section III.C of Notice 2024-72, are also postponed by this notice until September 30, 2026, for taxpayers that are eligible for relief under Notice 2024-72 and this notice.

SECTION V. DRAFTING INFORMATION

The principal author of this notice is the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this notice, you may call (202) 317-3400 (not a toll-free number).

Relief from Penalty for Failure to Deposit Remittance Excise Tax