Disaster relief.

• Author: Laffie, Lesli S.
• Position: FROM THE IRS

The IRS has extended its internal deadlines for a broad range of tax collection and assessment activities in areas devastated by Hurricanes Katrina and Rita, until Feb. 28, 2006.

The Katrina Emergency Tax Relief Act of 2005 (P.L. 109-73), as explained in IR-2005-112, and IR-2005-110, addressing Hurricane Rita, provide that internal deadlines will now be extended until that date for assessing and collecting taxes, issuing deficiency notices, allowing credits and refunds, filing suit...