<figure>
 <img src="https://media.eaglewebservices.com/public/2020/3/1584977157818.jpeg" alt="Roger McEowen" />
 <figcaption>Roger McEowen</figcaption>
 </figure>
By
NICK GOSNELL
<a href="https://hutchpost.com">Hutch
Post</a>
HUTCHINSON — 
A tax law professor from Washburn University says it's important to 
watch Congress for changes after the filing and payment deadline has 
been moved back to July 15 for this year."We may see more 
developments concerning that," said Roger McEowen, the Kansas Farm 
Bureau Professor of Agricultural Law and Taxation at Washburn University
 School of Law. "There was a provision put in some late 2019 
legislation, the Further Consolidated Appropriations Act, that had a 
provision in it that puts an automatic trigger on the tax code provision
 anytime that the President declares an emergency or a disaster area, 
then there's an automatic shut off of the tax provisions for that 
particular area until 60 days after the emergency or disaster is 
declared over. There is no geographic limitation on that."Since the President has declared a nationwide disaster, that could present some issues."The
 Treasury secretary and the IRS have not fully accepted that yet," 
McEowen said. "They missed the provision in the disaster legislation. 
That's why you saw initially the payment deadline move, but not the 
filing deadline. It was pointed out to them that, look, you can't do 
that. They both automatically move. It's until 60 days after the 
declaration's over. Well, they haven't accepted that fact yet, so that 
could still move."Also, the CARES legislation, which is the 
latest response from Congress to the COVID-19 crisis is still alive and 
working and changes could come through that."The question is, how
 long is it going to take?" McEowen said. "That's the problem I woke up 
to this morning. The other side of the aisle now wants to propose their 
own bill. Once you do that, that really grinds things down pretty slowly
 in the Congress. We'll see. This may take some time. However, they 
really don't have time to get this done. They need to put the politics 
aside and get things done."There are also discussions about 
everything up to a full on tax holiday that remain on the table as long 
as the legislation isn't in its final form, according to McEowen, but 
what comes out in the end remains to be seen.

Professor: Emergency will have impact on tax law, but it's still fuzzy