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Notice 2001-61
In Notice 2001-61, 2001-40 I.R.B. 305, released September
15, 2001, the Commissioner announced relief under section 7508A,
section 6081 (providing for extensions of time for filing
returns), and section 6161 (providing for extension of time for
paying tax) for taxpayers affected by the terrorist attacks on
September 11, 2001. The Notice acknowledges that President
George W. Bush declared five New York counties and Arlington
County, Virginia, as Federal disaster areas. As a result, those
areas qualified as “covered disaster areas” and taxpayers
residing in those areas qualified as “affected taxpayers” under
section 7508A. Notice 2001-61 states that the Commissioner
determined that other specified taxpayers would be considered
affected taxpayers, regardless of where they resided, including
victims of the crashed airliners, relief workers assisting in a
covered disaster area or in Pennsylvania, and taxpayers whose
place of employment was located in the declared disaster areas.
Notice 2001-61 grants six particular types of relief. In
particular, the notice grants a 120-day postponement of time to
“affected taxpayers” to perform the acts (other than those
specifically addressed in the notice) described in section
301.7508A-1(c)(1), Proced. & Admin. Regs., which acts
specifically include the filing of a petition with the Tax Court.
The postponement applies to acts required to be performed within
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Last modified: May 25, 2011