But what confusion?  They didn't move back any due dates until after the Sub S due dates had passed so those extensions should have been filed before any word came out about July 15th.  But because of COVID issues this year, I think the IRS is going to be handing out a lot of "get out of jail free" cards this year.  Just write a letter asking for forgiveness and mention COVID a few times in the letter and see if that flies.