The IRS is opting out of today’s National Day of Mourning for President Ford.  In a notice published Friday, the IRS announced that there will be no extension of today’s federal tax deposit due date, and that the Electronic Federal Tax Payment System (EFTPS) will conduct normal business operations today:

Federal tax deposits due on Jan. 2, are expected to made as scheduled. However, the IRS will waive late federal tax deposit penalties for deposits due on Tuesday if the following conditions are met:

• The employer is not required to use EFTPS;
• The employer must not have been able to make a federal tax deposit because the bank through which the employer makes its deposits was closed on Jan. 2; and
• The employer’s federal tax deposit was posted on or before Jan. 3.