IRS Addresses Patriot’s Day and 2006 Tax Return Filing

November 14, 2006 – The IRS has issued Notice 2006-103 providing guidance regarding the effect of Patriots Day on the April 16, 2007, deadlines for tax return filing and IRA contributions. (April 15, 2007, falls on a Sunday.)  Because the District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, and Vermont will all celebrate Patriots Day on Monday, April 16, 2007, the 2006 tax return filing deadline—including IRA contributions—in these states will be April 17, 2007. Notice 2006-103 may be accessed as follows.
http://www.irs.gov/pub/irs-drop/n-06-103.pdf