On Wednesday, the IRS announced that it will waive the penalty normally assessed for late payment of income tax, for taxpayers who have requested an extension of time to file their return and who are filing one of the 31 forms that were delayed until March because of the last-minute tax law changes in the American Taxpayer Relief Act of 2012, P.L. 112-240 (Notice 2013-24, which also contains a list of the 31 forms). But the IRS also warns that such taxpayers may receive an automatic assessment notice and demand for payment.
