Notice 2023-71 postpones various time-sensitive deadlines for taxpayers affected by the October 7, 2023 terrorist attacks in the State of Israel. The notice defines the covered area, identifies categories of “affected taxpayers,” and provides a list of the acts postponed. The postponement period is October 7, 2023 to October 7, 2024.
Notice 2023-71 will be in IRB 2023-44, dated 10/30/2023.