Carlton Smith, a retired partner from Robert & Holland in NYC and volunteer at the Harvard Low Income Tax clinic, points out in ProcedurallyTaxing.com that IRS Notice 2020-23 is an update to IRS Notice 2020-18 and allows an extension of the IRS 30 day, 90 day and three year time sensitive deadlines. The extended relief is automatic. This notice also clarifies that taxpayers wishing an extension of time until October 15th to file a 2019 tax returns may file form 4868 or other Application for Extension of Time forms by July 15th.