The IRS has had several outages on the website where organizations need to file the Form 8976, which gives the IRS notice of an organization’s intent to operate as a 501(c)(4). Those outages included much of the day on September 6th, which was the final day for some organizations to get the filing in without being penalized. The IRS just issued an update that stated that they will take the outages into account when reviewing whether to assess penalties for late filing the Form 8976. See the IRS’ update here.