Notice 2020-48 provides expanded disaster relief, in the form of postponing until October 31, 2020, certain Federal excise tax filing and payment deadlines, and associated interest, penalties, and additions to tax, for taxpayers who owe a federal excise tax for sales of sport fishing or archery equipment for the second quarter of 2020.  The notice further provides the specific procedures to follow for taxpayers who wish to take advantage of the postponement.

It will appear in IRB 2020-29 dated July 13, 2020.