Rev Proc 2018-58, updates Rev Proc 2007-56, time sensitive acts.

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IRS GuideWire Nov. 20, 2018

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Issue Number:    RP-2018-58

Inside This Issue

Revenue Procedure 2018-58 updates Revenue Procedure 2007-56, providing clear guidance with regard to time-sensitive acts that may be postponed for taxpayers affected by a federally-declared disaster, a terroristic or military action, or individuals serving in a combat zone. The list of acts in the revenue procedure supplements the list of postponed acts in section 7508(a)(1) of the Internal Revenue Code and Treas. Reg. § 7508A-1(c)(1)(vii).

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