I don't know if this has received much attention, but with all the numerous "disaster relief" postponements by the IRS in the past few years, this will be helpful. So far, it only covers the two pandemic postponements, but if they can permanently include it in ALL the disaster relief, that will help a lot and eliminate confusion.
"Issuing Notice 2023-21 has remedied an unintended consequence of the IRS's good deed of providing taxpayers with more time to file their 2019 and 2020 returns during the COVID-19 pandemic. This will prevent unwary taxpayers from being denied a credit or refund to which they otherwise would have been entitled," she wrote. "However, this relief needs to be made permanent by amending IRC § 6511(b)(2)(A) in anticipation of any future circumstances in which the IRS exercises its authority and postpones filing deadlines for all disaster relief. This will provide a permanent solution every time the IRS provides disaster relief by postponing the filing deadline and thus ensure that taxpayers' future claims for credit or refund won't be denied for having taken advantage of this relief."
Here is a link to short discussion from AccountingToday, but not sure if one needs to be subscribed to see this link.
https://www.accountingtoday.com/news/irs-lengthens-lookback-period-for-tax-refund-claims-during-pandemic?position=editorial_2&campaignname=ACT%20Daily-02282023&utm_source=newsletter&utm_medium=email&utm_campaign=V2_ACT_Daily_20210503%2B%27-%27%2B02282023&bt_ee=mw2mKCRF7nD0I55ex%2FaGJfQJJt5Ly%2BybDAb%2F3ooD6R2DLDlacEPu%2BNp8SdzJgo03&bt_ts=1677582289834