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(iii) Any individual who is a relief worker
affiliated with a recognized government or
philanthropic organization and who is assisting in a
covered disaster area;
(iv) Any individual whose principal residence
* * *, or any business entity or sole proprietor whose
principal place of business is not located in a covered
disaster area, but whose records necessary to meet a
deadline for an act specified in paragraph (c) of this
section are maintained in a covered disaster area;
(v) Any estate or trust that has tax records
necessary to meet a deadline for an act specified in
paragraph (c) of this section and that are maintained
in a covered disaster area;
(vi) The spouse of an affected taxpayer, solely
with regard to a joint return of the husband and wife;
or
(vii) Any other person determined by the IRS to be
affected by a Presidentially declared disaster * * *.
Petitioners are not affected taxpayers under categories (i)-
(vii). Sec. 301.7508A-1(d)(1)(i)-(vi), Proced. & Admin. Regs.
To qualify as affected taxpayers under section 301.7508-
1(d)(1)(vii), Proced. & Admin. Regs., petitioners must be
affected taxpayers as defined in Notice 2001-61, supra, or Notice
2001-63, supra.4 In Notice 2001-61, supra, respondent listed
specific categories of taxpayers who were affected by the
September 11, 2001, terrorist attack. They include: (1)
Taxpayers whose principal residence is in one of the five New
4 Notice 2001-68, 2001-47 I.R.B. 504, granted taxpayers
additional relief, including postponing for 60 days the deadline
to file a Tax Court petition that would otherwise be due between
Dec. 1 and Dec. 31, 2001; however, it did not expand the
definition of “affected taxpayer”.
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Last modified: May 25, 2011