Dear Clients and Friends:
The IRS has provided relief for partnerships who filed their extension by 4/18 instead of 3/15. As noted in prior client alerts, the deadlines were switched for tax years 2016 and thereafter. Some persons may not have been aware of, or were confused by, the switch. Therefore, in general, the IRS is providing relief, as long as the extension form was actually filed by 4/18 and the partnership return is filed by the due date of 9/15 with respect to calendar year taxpayers.
Enclosed you will find the Notice 2017-47 describing the requirements for relief in more detail.
Please do not hesitate to contact us with any questions.
GRAY TOLUB LLP
 The IRS also later applied the relief to REMICs.