On May 13, 2021, the IRS issued TN-2021-01 to provide affected taxpayers” who were victims of severe storms in Tennessee relief with postponed deadlines for the completion of certain time-sensitive acts, many of which are related to IRAs, employer plans, HSAs, or Coverdell ESAs.  The relief is similar to the relief that was provided earlier this year to “affected taxpayers” who were victims of the winter storms in Texas, Oklahoma, and Louisiana as well as storms in Alabama and Kentucky. Under the relief of News Relief TN-2021-01, time-sensitive acts referenced in the news relief with a due date to be performed on or after March 25, 2021, and before August 2, 2021, are postponed until August 2, 2021. This includes IRA and HSA contributions for tax year 2020.