Notice 2025-53: Relief for Taxpayers Affected by the 2024-2025 Terroristic Action in the State of Israel

Notice 2025-53 postpones various time-sensitive deadlines for taxpayers affected by the terrorist attacks in Israel throughout 2024 and 2025. 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, 2025, to September 30, 2026. The effect of the separate determination of terroristic action and grant of relief in this notice is to further postpone acts that were postponed by Notice 2024-72 until September 30, 2026.

Notice 2025-97 will be in IRB: 2025-43, dated: October 20, 2025.

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