1 See Institute Memorandum to Pension Committee No. 1-00 and Pension Operations Advisory Committee No. 1-00, dated
January 4, 2000.
[11709]
March 8, 2000
TO: PENSION MEMBERS No. 16-00
PENSION OPERATIONS ADVISORY COMMITTEE No. 17-00
RE: APRIL 15, 2000
______________________________________________________________________________
In a previous memorandum, we indicated the Internal Revenue Service’s position regarding the
year 2000 tax filing deadline.1 April 15, 2000 will fall on a Saturday. In addition, Monday, April 17, 2000
is Patriot’s Day, a legal holiday in Massachusetts and Maine, but not elsewhere. The Service has released
Notice 2000-17, which provides the due dates for filing federal tax returns and making federal tax return
payments for certain taxpayers.
Generally, taxpayers that reside in the states of Connecticut, Maine, Massachusetts, New
Hampshire, Rhode Island, Vermont and New York (except New York City and the New York counties
of Nassau, Rockland, Suffolk and Westchester), are instructed to send their federal tax returns to the
Internal Revenue Service Center in Andover, MA. However, these northeastern taxpayers are instructed
to send their federal tax returns to Pittsburgh, PA, and not to the Andover Service Center. To eliminate
the confusion for these taxpayers related to the April 17, 2000 due date and the Patriot’s Day holiday,
the notice states that for these northeastern taxpayers, federal tax returns, automatic extensions of time
to file and federal tax payments that are due April 15, 2000 will be treated as timely if they are sent by
April 18, 2000 to either the Andover Service Center or Pittsburgh, PA as instructed.
A copy of Notice 2000-17 is attached.
Kathryn A. Ricard
Associate Counsel
Attachment
Note: Not all recipients receive the attachment. To obtain a copy of the attachment referred to in this Memo, please call the
ICI Library at (202) 326-8304, and ask for attachment number 11709. ICI Members may retrieve this Memo and its
attachment from ICINet (http://members.ici.org).