FAQs for Hurricane Victims - Refund Statute
(October 3, 2006) Q: Does the relief provided by the Service for affected taxpayers from the areas of Louisiana, Mississippi, and Alabama most severely damaged by Hurricane Katrina include the time to file a claim for credit or refund? (For example, for an affected taxpayer who filed a timely 2002 tax return on April 15, 2003, the statute for claiming a refund or credit on an amended return would have expired on April 15, 2006. The same is true for non-filers due a refund for tax year 2002). If so, what is the last day to file a claim for credit or refund? (Note: This FAQ updates and clarifies the information previously posted on March 16, 2006.)
A: Yes. The deadline for filing a claim for credit or refund was postponed. Notice 2006-20 stated that the time to perform the acts listed in section 301.7508A-1(c)(1) of the regulations were postponed to August 28, 2006. Paragraph (v) of such section listed the deadline for filing a claim for credit or refund. Thus, affected taxpayers whose last day to timely file a claim for refund would have originally occurred on or after August 29, 2005 or before August 28, 2006 had until August 28, 2006 to file a claim for credit or refund. Therefore, for the example above, August 28, 2006 was the last day for an affected taxpayer to timely file a claim for credit or refund for tax year 2002.