Notice 2013-15 provides for the waiver of additions to tax under section 6654(a) of the Internal Revenue Code for underpayment of estimated taxes for certain farmers and fishermen due to the delayed start for filing 2012 tax year returns.  The IRS issued a press release on January 18, 2013, which indicated that it will issue this guidance on this issue.   

Notice 2013-05 will be published in Internal Revenue Bulletin2013-9 on February 25, 2013.