IRS Issues Notice on Relief From Addition to Tax for Underpayment of Estimated Income Tax by Individual Farmers & Fishermen
April 21, 2026
April 21, 2026
WASHINGTON, April 21 -- The Internal Revenue Service issued the following notice (No. 2026-24) on April 20, 2026, entitled "Relief from Addition to Tax for Underpayment of Estimated Income Tax by Individual Farmers and Fishermen".
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SECTION 1. PURPOSE
This notice provides a waiver of the addition to tax under section 6654 of the Internal Revenue Code (Code)/1 for underpayment of estimated income tax by qualifying farmers and fishermen describe . . .
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SECTION 1. PURPOSE
This notice provides a waiver of the addition to tax under section 6654 of the Internal Revenue Code (Code)/1 for underpayment of estimated income tax by qualifying farmers and fishermen describe . . .