If you haven't noticed, the pandemic is worse now than it was then -- and even if a vaccine that reduces U.S. deaths to only a million people is approved soon, it won't be widely available for months.  IRS won't have caught up on 2019 returns by April 15, much less prepared for another tax season.  

There were 573 Covid deaths during the March week when IRS extended the deadline.  Last week there were 5,600.  If you are the Commissioner, with new bosses, what are you going to do?