SPECIAL ANNOUNCEMENT

AOD 2026-1, page 1556. This Action on Decision announces the IRS’s acquiescence in result only to the April 2, 2024 Tax Court decision Mohamed K. Abdo and Fardowsa J. Farah v. Commissioner, 162 T.C. 148. In that case, the Tax Court held that the then-applicable version of IRC 7508A(d) provided for an automatic and mandatory 60-day postponement of certain tax-related deadlines for all taxpayers in Ohio affected by the federally declared disaster for the COVID-19 pandemic, beginning January 20, 2020, and ending on March 20, 2020. In so holding, the Tax Court invalidated Treas. Reg. 301.7508A(g)(1) and (2), which limit the non-pension-related time-sensitive acts that are postponed for the mandatory 60-day postponement period to acts determined to be postponed by the Secretary’s exercise of authority under section 7508A(a).