Extension of relief from penalty for failure to deposit remittance excise tax

Notice 2026-52 PDF, extends the relief provided under Notice 2025-55, 2025-43 I.R.B. 625, for remittance transfer providers related to the failure to deposit penalty imposed by section 6656 and the deposit safe harbor provided in section 40.6302(c)-1(b)(2).  This relief is available for semimonthly periods ending before the applicability date of final regulations issued under section 4475.