n-00-17.pdf

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# Part III - Administrative, Procedural, and Miscellaneous

Filing and Payment Due Date Requirements for Certain Northeastern Taxpayers
Affected by Legal Holiday

Notice 2000-17

For taxpayers that reside in the northeastern states of Connecticut, Maine,
Massachusetts, New Hampshire, Rhode Island, Vermont, and New York (except New
York City, and the New York counties of Nassau, Rockland, Suffolk, and Westchester),
this notice provides guidance regarding the due dates for filing federal tax returns
(whether paper or electronic) and making federal tax payments. Generally, these
northeastern taxpayers are instructed to send their federal tax returns to the Internal
Revenue Service Center in Andover, Massachusetts. However, northeastern taxpayers
who are making a payment with their federal tax return or automatic extension of time to
file are instructed to send these documents and payments to Pittsburgh, Pennsylvania,
and not to the Andover Service Center. These instructions may cause some confusion
for the 2000 filing season because the due date for filing tax returns and making
payments is Saturday, April 15, 2000, and Monday, April 17, 2000, is Patriots' Day, a
legal holiday in Massachusetts and Maine, but not elsewhere.

To eliminate this confusion for these northeastern taxpayers for the 2000 filing
season, federal tax returns (including the 1999 Form 1040, U.S. Individual Income Tax

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Return), automatic extensions of time to file, and federal tax payments (including the
payment of the first installment of estimated tax for 2000), which are due April 15, 2000,
will be treated as timely if they are sent by April 18, 2000, to either the Andover Service
Center or Pittsburgh, Pennsylvania, as instructed. This special treatment for the 2000
filing season is distinguished from the general Service position on due dates for filing
and paying federal taxes set forth in Rev. Rul. 90-5, 1990-1 C.B. 189. See also Notice
95-17, 1995-1 C.B. 300.

The principal author of this notice is Charles A. Hall of the Office of Assistant
Chief Counsel (Income Tax and Accounting). For further information regarding this
notice contact Charles A. Hall at (202) 622-4940 (not a toll-free call).