The IRS on September 24, 2020, sent the National Society of Accountants (NSA) a direct update containing its internal response to the CCH Axcess electronic filing outage on September 15, 2020. The IRS, in the attached Memorandum for Services and Enforcement Employees, states that it will treat as timely filed a return and any elections that were filed with that return that were impacted by the tax software outage if the taxpayer successfully e-filed the return and any elections that were filed with that return by September 17, 2020.
9-15-20_Outage_Memo_Letterhead.pdf
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