The IRS just posted FAQs in regards to the tax payment and filing relief announced last week. The AICPA Tax Advocacy Team is currently reviewing the FAQs in order to provide comment as necessary.
Please note, the IRS FAQs intro states:
Below are answers to frequently asked questions related to the relief provided in the Notice. These questions and answers will be updated periodically and are designed to be a flexible tool to communicate information to taxpayers and tax professionals in this changing environment. The answers to these questions provide responses to general inquiries and are not citable as legal authority. Accordingly, the Treasury Department and the IRS are continuing to consider additional IRB guidance on these issues addressed in these FAQs.