As the coronavirus (COVID-19) pandemic took hold in the U.S. in March 2020, The IRS moved swiftly to provide tax relief by extending filing and payment dates for certain time-sensitive acts. That, in turn, was followed by several additional IRS notices designed to provide taxpayer relief. The most recent notice is Notice 2020-35, which is intended to address considerations related to employment taxes, employee benefits and exempt organizations. Details about this notice are included below. Please note that this information is in addition to details provided under previous IRS Notices.