Pursuant to its November 18, 2021 memorandum, the Internal Revenue Service has revised its prior April 15, 2021 memorandum to extend until October 31, 2023 the period during which it will accept (by postmark, or in the case of UPS or FedEx delivery, actual delivery) Forms 8038, 8038-G and 8038-GC signed with electronic, digital or facsimile signatures. (Note that this temporary relief does not apply to Forms 8038-CP, 8038-R or 8038-T, which continue to require wet ink signatures.)  


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