Notice 2020-23 is confusing, but how do you reconcile this in the notice under, III. Grant of Relief, A. Taxpayers Affected by Covid-19 Emergency

"a Federal tax return or other form filing obligation specified in this section III.A (Specified Form), which is due to be performed (originally or pursuant to a valid extension) on or after April 1, 2020 and before July 15, 2020"

Under that terminology a calendar year S-Corp does not fit, however, a fiscal year S-Corp could.

I believe that the notice, therefore, limits the relief to any forms listed in the paragraphs following this statement to those that meet the qualifying language above of those due on or after April 1, 2020...….. 

Just my thought. Thankfully, I don't have to make that call with any of my clients!