b'YOUR TOOLKIT FOR BUILDING EXCELENCEFor an Affected Taxpayer, the due date for making Federal income tax payments due April 15, 2020, in an aggregate amount up to the Applicable Postponed Payment Amount, is postponed to July 15, 2020. Applicable Postponed Payment Amount from Aprilto tax despite the relief granted by this section III 15, 2020, to July 15, 2020, the period beginning onmay seek reasonable cause relief under section 6651 April 15, 2020, and ending on July 15, 2020, willfor a failure to pay tax or seek a waiver to a penalty be disregarded in the calculation of any interest,under section 6654 for a failure by an individual or penalty, or addition to tax for failure to pay thecertain trusts and estates to pay estimated income Federal income taxes postponed by this notice.tax, as applicable.Interest, penalties, and additions to tax with respectSimilar relief with respect to estimated tax payments to such postponed Federal income tax paymentsis not available for corporate taxpayers or tax-will begin to accrue on July 16, 2020. In addition,exempt organizations under section 6655.interest, penalties and additions to tax will accrue, without any suspension or deferral, on the amountThe IRS established a special webpage on IRS.of any Federal income tax payments in excess of thegov/coronavirus to include all of the available Applicable Postponed Payment Amount due buttax-related information. This page will be updated not paid by an Affected Taxpayer on April 15, 2020. as more information is available.Affected Taxpayers subject to penalties or additionsFRAME BUILDER - APR2020 / 13'