IRS provides penalty relief for certain 2019 and 2020 tax returns:

To help struggling taxpayers affected by the COVID-19 pandemic, the Internal Revenue Service (IRS) issued Notice 2022-36, which provides penalty relief to most people and businesses who file certain 2019 or 2020 returns late.

The IRS is working diligently to identify Chapter 7N, 7A, 11, 12 and 13 bankruptcy cases for which the Notice may apply.

Taxpayers don’t need to contact the IRS bankruptcy function to request the relief.