N-2024-72: Relief for Taxpayers Affected by the 2023-2024 Terroristic Action in the State of Israel

Notice 2024-72 postpones various time-sensitive deadlines for taxpayers affected by the terrorist attacks in Israel throughout 2023 and 2024. The notice defines the covered area, identifies categories of “affected taxpayers,” and provides a list of the acts postponed. The postponement period is September 30, 2024, to September 30, 2025. The separate determination of terroristic action and grant of relief in this notice will also postpone acts that were postponed by Notice 2023-71 until September 30, 2025 for taxpayers eligible for relief under both notices.

Notice 2024-72 will be in IRB: IRB 2024-43, dated 10/21/2024.

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