Penalty or deadline notice during disaster relief

Notices issued during a declared-disaster postponement

What it is

When a federally declared disaster covers the taxpayer's address, filing and payment deadlines are postponed by an IRS announcement under §7508A. Systemic notices can still issue for returns or payments the relief covered, and casualty losses may be claimed in the year before the loss by election.

The clock it starts

The postponed deadline is the one in the IRS news release for the disaster area. A notice that ignores it is answered with the release number and the address that places the taxpayer in the covered area.

What a response has to establish

The covered-area showing and the news release, a request to remove any penalty assessed for the postponed period, and, where relevant, the §165(i) election computation.

Authority

• IRC §7508A
• Treas. Reg. §301.7508A-1
• IRC §165
• IRS Publication 547
• Instructions for Form 4684

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.