The Department of Treasury and the Internal Revenue Service (the “IRS”) have issued IRS Notice 2020-23 (the “Notice”), which extends several deadlines that fall between April 1, 2020 and July 15, 2020. https://www.irs.gov/pub/irs-drop/n-20-23.pdf. The IRS has changed the deadlines referenced in the Notice to July 15, 2020. Two key provisions in the Internal Revenue Code…

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