The IRS has extended by two days the deadline it says it will recognize for the timely filing of any tax returns or elections delayed by the September 15 outage at tax services provider CCH Inc.
Returns and attached elections affected by the CCH breakdown that were electronically received by the IRS by September 17 will be considered timely filed, according to a September 24 memo signed by Sunita Lough, IRS deputy commissioner for services and enforcement.
David Donnelly, chair of the Federal Tax Policy Committee of the Texas Society of CPAs (TXCPA), told Tax Notes that while he appreciated the IRS’s response, he had hoped preparers would have been given more time.
The TXCPA had joined the National Society of Accountants and the American Institute of CPAs in asking the IRS to consider extensions for tax return and elections filings delayed as a result of the 17-hour September 15 CCH Axcess outage.
In a September 18 letter to IRS Commissioner Charles Rettig, the TXCPA asked the IRS to consider extending the September 15 deadline through the end of the month.
“There could be situations where [September] 17 was not adequate — for instance, where the tax preparer was traveling after the 15th or had a medical procedure scheduled and could not e-file the client’s returns by the 17th,” Donnelly said. “These type situations are unlikely enough, however, that the Service can deal with them on a case-by-case basis.”
Melanie Lauridsen, the AICPA’s senior manager for tax policy and advocacy, told Tax Notes that her organization is “pleased that the IRS recognizes the issue, has provided guidance, and is maintaining communication with taxpayers during this time.”