Table of Contents

• Notice 2012-57
  • Suspension of IRS MeF System for 2290 Filers
  • Extended Filing Date for Eligible Affected Taxpayers
  • Extension of Time for Paying Tax
  • Penalties
  • Effective Date
  • Contact Information
• Rev. Proc. 2012-40
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES
  • SECTION 3. APPLICATION—ESTIMATED TAXES
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. DRAFTING INFORMATION