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FAQs for Hurricane Victims - IRS Notices

(8/25/06) Q: Some taxpayers have received notices that their 2004 tax return has not been filed. Why are they getting this notice when the IRS granted an extension until August 28, 2006?

A:
Not all notices that are computer generated by IRS are stopped from being mailed out.  This is one of the notices that is automatically generated when returns have not been filed.  Taxpayers in the seven Louisiana parishes, the three Mississippi counties and those that have contacted the IRS and self-identified and that have been granted the automated postponement of time to file and pay (now until October 16, 2006) may disregard the notice.  If the taxpayer receives a notice and has not yet self-identified, they should contact the IRS Disaster Assistance Hotline at (866) 562-5227, phone number on the notice or by writing “Hurricane Katrina” in red at the top of the return when filing to self-identify themselves.

(8/25/06) Q: Why am I receiving a delinquency notice about my unfiled 2004 tax return when the IRS granted an extension of time to file until October 16, 2006?

A:  Although the IRS has postponed these deadlines, normal routine processing of our notices has not been suspended except for only a few notices.  Delinquency notices continued to be mailed out.  Notice 1155, Disaster Relief from IRS, is sent out with each Taxpayer Delinquency Notice and most other notices advising taxpayers to notify the IRS if additional time is needed to respond to the request for a delinquent return, payment, or other action.  Taxpayers or authorized representatives may contact the Disaster Hotline at (866) 562-5227 to request additional time to file.

(9/13/06) Q:  Why is my client receiving balance due notices when we properly self-identified on the return?  Also, since I prepared the return, why can’t the IRS abate the interest when I call on behalf of the taxpayer?

A:  When returns are processed, they are coded to waive penalties.  At this time, we regret there is no systemic way to prevent interest from generating when a return is self-identified as Hurricane Katrina at the time of filing.  A resolution to this problem was scheduled for implementation in January 2007.
 
Practitioners with valid Powers of Attorney (POA) on file may contact the IRS Disaster Hotline (866) 562-5227 to let us know that the taxpayer is affected by Hurricane Katrina and request the interest abatement.

No adjustments to the taxpayer’s account will be made if the practitioner does not have a POA.  In these situations the taxpayer will have to call or make the request in writing, or the practitioner may secure a valid POA.  The fact that the Third Party Designee box is checked does not authorize the practitioner to request any adjustments to the account, just to discuss it.


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Page Last Reviewed or Updated: 18-Dec-2014