n-06-23.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

Part III - Administrative, Procedural, and Miscellaneous

Patriots' Day Filings and Payments

Notice 2006-23

This notice provides guidance regarding the impact of Patriots' Day on the April
17, 2006, due date for filing Federal tax documents and making Federal tax payments.
For filing season 2006 (tax year 2005), individual income taxpayers living in Maine,
Massachusetts, New Hampshire, New York, Vermont, Maryland, and the District of
Columbia have until Tuesday, April 18, 2006, to file documents in paper or electronic
form that are otherwise due on April 17, 2006. These documents include U.S. individual
income tax returns in the Form 1040 series and Form 4868, Application for Automatic
Extension of Time To File U.S. Individual Income Tax Return. Individual income
taxpayers in these states and the District of Columbia also have until April 18, 2006, to
make Federal tax payments otherwise due on April 17, 2006, including the first
installment of estimated tax for tax year 2006.

The principal author of this notice is John M. Moran of the Office of Associate
Chief Counsel, Procedure & Administration (Administrative Provisions and Judicial
Practice Division). For further information regarding this notice contact John M. Moran
at (202) 622-4940 (not a toll-free call).

<!-- PageBreak -->