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Section 301.7508A-1(d)(1), Proced. & Admin. Regs., defines
seven categories of “affected taxpayers” for purposes of section
301.7508A-1(c)(1), Proced. & Admin. Regs. Included among these
categories are any individual whose principal residence or
principal place of business is located in a covered disaster
area, a relief worker who is assisting in a covered disaster
area, any individual whose principal residence or principal place
of business is not located in a covered disaster area but whose
tax records are maintained in such an area, and the spouse of an
affected taxpayer (but solely with regard to a joint return). A
“covered” disaster area means a Presidentially declared disaster
area to which the IRS has determined that relief under section
7508A applies. Sec. 301.7508A-1(d)(2), Proced. & Admin. Regs.
Finally, section 301.7508A-1(e), Proced. & Admin. Regs., provides
as follows:
(e) Notice of postponement of certain acts. If any
tax-related deadline is postponed under section 7508A
and this section, the IRS will publish a revenue
ruling, revenue procedure, notice, announcement, news
release, or other guidance published in the Internal
Revenue Bulletin * * * describing the acts postponed,
the number of days disregarded with respect to each
act, the time period to which the postponement applies,
and the location of the covered disaster area.
Guidance under this paragraph (e) will be published as
soon as practicable after the declaration of a
Presidentially declared disaster.
Following the events of September 11, 2001, the Commissioner
promptly issued a series of Notices announcing the relief
available to taxpayers affected by the terrorist attacks.
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Last modified: May 25, 2011