Notice 2020-55 provides expanded disaster relief, in the form of a postponement until October 31, 2020, of certain Federal excise tax filing and payment deadlines, and associated interest, penalties, and additions to tax, for taxpayers who owe a federal excise tax for sales of sport fishing or archery equipment for the first quarter of 2020.  Notice 2020-48, 2020-29 IRB 72 (July 13, 2020), previously postponed certain Federal tax filing and payment deadlines related to second quarter 2020 sport fishing and archery equipment excise taxes.

Notice 2020-55 will be in IRB 2020-35, dated August 24, 2020.