Federal Disaster Declarations Covering The States Of Alabama, Mississippi, Louisiana, And Florida

Under the Stafford Act, the President can authorize FEMA to implement several different types of assistance in response to a disaster. Pursuant to this authority, and based on the severity of the disaster, FEMA designates certain areas affected by the disaster as eligible for Individual Assistance and/or Public Assistance.

Purpose:This notice summarizes and clarifies the relief previously granted by the Internal Revenue Service (IRS) under sections 6081, 6161, 6656, and 7508A of the Internal Revenue Code with respect to taxpayers affected by Hurricane Katrina. The IRS is endeavoring to identify affected taxpayers who are eligible for relief. In order to assist the IRS in identifying affected taxpayers to ensure that they receive the relief to which they are entitled, affected taxpayers should mark "Hurricane Katrina" in red ink on the top of their returns and other documents for which the IRS has postponed the duedates.

In response to Hurricane Katrina:On August 28, 2005 and August 29, 2005, the President issued four federal disaster declarations covering the states of Alabama, Mississippi, Louisiana, and Florida. The presidential declarations authorized, under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. §§ 5121-5206 (Stafford Act), the Federal Emergency Management Agency (FEMA) to provide Individual Assistance, Public Assistance, and assistance under the Hazard Mitigation Grant Program to counties and parishes in each state.

By news releases issued on August 30, 2005, September 2, 2005, September 8, 2005, and September 14, 2005, the IRS granted relief from filing and payment deadlines, and granted relief from the acts listed in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2005-27, 2005-20 I.R.B. 1050, for taxpayers in the counties and parishes designated by FEMA for Individual Assistance and/or Public Assistance.