When the disaster/attack/action is most catastrophic and operational and economic issues must be addressed.

When proposed filing/payment postponement relief exceeds 180 days.

When a catastrophic disaster occurs during the filing season (January 1 through April 15).

Prepares an IRS Disaster Declaration Notice immediately upon receipt of the Disaster or Emergency Declaration from FEMA. The notice identifies the areas within a state impacted by the disaster. The Disaster Declaration Notice is amended if additional areas are added by FEMA. The amended notice provides a cumulative listing of all areas impacted.

Distributes the IRS Disaster Declaration Notice to the SDAC, MITS, the DTAPG and other key contacts in the Operating Divisions and functions.

Ensures the IRS Disaster Declaration Notice is posted to the intranet.

Prepares the disaster relief assessment and recommendation checklist.

This document is used to summarize the administrative tax relief for a specific disaster and includes:
1) Presidential Declaration number and date (if a declaration is made). Relief can be provided even if Presidential Disaster Area is not declared.
2) Brief description of the disaster (i.e., flood, tornado).
3) Duration of disaster (incident period) event. In case of flooding or similar event, the ending period may not be known at the time the assessment document is prepared.
4) IRS covered disaster area. The recommendation should include a listing of the counties, cities, parishes, reservations, boroughs and/or zip codes that represent the area experiencing significant impact due to the disaster (generally, this will be those areas designated by FEMA eligible for individual assistance programs). Geographic area population information (including zip codes) can be obtained from the U.S. Census Bureau Web Site, www.census.gov.
5) The Tax relief proposal. Recommendations should be based on the assessment of the severity and scope of each specific disaster. Relief provided by IRS to taxpayers located in a disaster area is discretionary. There is no mandatory tax relief.

6) Possible Relief Options: Examples include: postponements of filing and payment obligations, postponement of time to perform certain acts (claims for refund or credit, Tax Court petitions, refund suits, any act described in Rev. Proc. 2007–56, 2007–34, IRB 388 ) failure-to-pay penalty abatement, interest abatement, notice suppression (in conjunction with filing and payment extensions), and suspension of field examination and collection contacts.
7) Period of relief. The recommendation should provide the time frame for relief and may not exceed one year (for acts postponed under IRC § 7508A) and one year plus six months for filing returns and paying tax (under IRC § 6081, IRC § 6161 and IRC § 7508A). The postponement period under IRC § 7508A runs concurrently with extensions of time to file and pay, if any, under other sections of the Internal Revenue Code.
8) Recommendation for use of Notice 1155, "Disaster Relief From IRS, " as a stuffer. If such use of stuffers is recommended, a listing of counties and zip codes must be provided, in an Excel spreadsheet, as well as the beginning and ending dates for the duration period of the stuffer. See IRM 25.16.1.7.7, for Notice 1155 stuffer procedures.

Determines the relief period (up to 180 days) and the specific relief to be provided (including a decision on the suspension of field activities and the need for -O or -S freezes). Other Operating Divisions should be consulted as needed for freeze determinations.

Refers disaster recommendations for relief periods in excess of 180 days or for significant disasters occurring in the filing season and any relief related to deposit penalties to the DTAPG for Commissioner approval.

Coordinates the approval for, and issuance of, the Disaster Relief Memorandum. See http://www.icce.irs.gov/fema/2008/dr1762.doc . The Disaster Relief Memorandum may be reviewed by Chief Counsel and other Operating Division and functional areas, prior to issuance, depending on the level of relief granted.

Distributes the signed Disaster Relief Memorandum to the SDAC, MITS, the Operating Division and Functional Disaster Coordinators.

Coordinates with Communications and Liaison (C&L) to ensure timely issuance of press releases and to support coordination with other governmental agencies (local, state, federal).

Secures assistance from the DTAPG to resolve policy, technical, and procedural issues as needed.

Ensures that adequate supplies of IRS disaster forms and publications are available for national distribution.

Maintains and updates IRM 25.16.1.

Develops and submits work requests for systemic improvements of disaster processing.

Maintains and updates disaster information on internal and external websites.

Serves as IRS Representative at Department of Homeland Security (FEMA) sponsored meetings and activities at Headquarters. The DPO will convene bi-annual meetings between the IRS, DHS (FEMA) and SBA to review shared agencies' strategies and points of contacts.

Provides technical support and guidance to ensure consistent, appropriate relief and ensure appropriate referrals are made when needed to other divisions for technical/operational advice.

Facilitates disaster-related activities among all operating divisions, functional areas and campuses.

Maintains up-to-date SDAC listing.

Maintains ongoing communication with SDACs.

Convenes quarterly Disaster Tax Administration Policy Group (DTAPG) meetings.

Provides periodic reports that identify recommendations for program improvement.

Identifies SDAC training needs and schedules classes as needed.

Maintains current and historical files.

Prepares and distributes an annual Servicewide Communication explaining IRS's role in providing disaster relief. The communication should reference IRM 25.16.1 and be included in the SB/SE Outreach Initiative Database for delivery in advance of hurricane season each year (May).

Purpose - The use of the -O freeze allows the Service to provide special processing related to any filing/payment/interest relief granted for a geographic area. When the -O freeze is systemically set for a specific disaster period (defined disaster beginning and end dates) , it will have the following impact for all taxpayers within those designated areas.
1) Suspend mailing of notices (as defined in See IRM 25.16.1.7.8.)
2) Establish a filing and payment postponement period for those taxpayers with a filing or payment due date or extended due date in the disaster period.
3) Allow for special penalty/interest computation for taxpayers meeting the criteria for the filing and payment relief granted.
4) Suspend a number of collection and examination activities (including DIF ordering through AIMS, Underreporter activity, TDA/TDI processing).

Taxpayers whose accounts are subject to the -O freeze will receive the special interest and penalty consideration/computation for the relief period even if they file or pay after the freeze is lifted.

Providing the DPO with contact information for the SDAC, his/her alternate or any designees. The DPO uses this information to complete the national SDAC Coordinator listing.

Completing annual SDAC training, delivered by the DPO or his/her designee.

Sending annual awareness communication to all potentially affected parties, i.e. Field Media Specialists and other OD/FD Disaster Coordinators informing them of the SDAC roles during a disaster. This is completed prior to an area's known disaster season (if one exists) but no later than May 31 of each year. A copy of an awareness communication sample is available. See Exhibit 25.16.1-2.

Updating disaster cadre listing by May 31 of each year. No additional solicitation will be made.

Working with field Governmental Liaison (GL) on FEMA stakeholder relationships. GL maintains regional relationships in order to secure the DRC locations and Federal Coordinating Officer (FCO) contact for the SDAC. See IRM 25.16.1.5.

Establishing and maintaining stakeholder relationship with FEMA FCO. The FCO has responsibility over all the DRC sites for a particular disaster or emergency.

Ensuring a practitioner volunteer cadre or other agreement with state and local practitioner organizations is in place and up to date.

Distributing Publication 2194, "Disaster Losses Kit for Individuals" and Publication 2194 B, "Disaster Losses Kit for Businesses ."

Providing tax counseling on the determination of deductible casualty losses included in Publication 547, "Casualties, Disasters, and Thefts."

Explaining the federal tax relief that has been granted to taxpayers affected by the disaster.

Distributing information to assist taxpayers in reconstructing lost financial records. This information is on the IR Web using the link under "Reconstructing Your Records" at: http://www.irs.gov/newsroom/article/0,,id=152317,00.html

Assist taxpayers in completing Form 4506, Request for Copy of Tax Return or, Form 4506–T. Request for Transcript of Tax Return. These products are provided free of charge to taxpayers affected by federally declared disasters.

Preparing Form W-4"Employee’s Withholding Allowance Certificate" , if appropriate, to change withholding allowances.

Assisting taxpayers in understanding the rules regarding the use of substitute W-2’s, "Wage and Tax Statement" , on Form 4852, "Substitute for Form W-2" .

Referring taxpayers to the IRS web site for additional information.

Monitors the needs of the public and reports issues and findings to the DPO.

Coordinates operations in the field at FEMA DRCs to include staffing, training, reporting and any equipment needs.

Considers recognizing employee contributions to the disaster and emergency program as appropriate.

The Governmental Liaison (GL) is responsible for providing the SDAC with the location information of the DRCs and the necessary contact information for the FEMA Federal Coordinating Officer (FCO). Using this information the SDAC plans the staffing and determines the equipment and supplies needed. See IRM 25.16.1.5. for GL's role.

The SDAC will contact the assigned FEMA FCO to determine the need for IRS presence at DRCs. The FCO is responsible for operations at the DRC sites. Sites are either fixed or mobile. Generally, only fixed sites will be staffed by IRS personnel.

SDAC may also be responsible for staffing Non-FEMA disaster assistance sites. The same guidelines apply to any sites staffed.

SDAC Site Visit Check Sheet for DRCs is used to ensure proper set -up at the sites. See Exhibit 25.16.1-3.

In addition to the Disaster Cadre listing, the SDAC may request additional staffing based on the number of DRC locations identified. Coordination with the responsible Area Directors or their designee is necessary.

SDAC evaluates the resources provided and ensures that all possess the required technical competencies.

SDAC considers multiple factors to prudently, effectively and in a timely manner, secure staffing for the DRCs. Volume of taxpayers needing assistance at the sites, time in travel status, travel expenditures such as actual location of POD or residence in relation to DRC, and whether bi-lingual assistance is needed, are among the considerations included in making the staffing selections. Normally, Stakeholder Liaison (SL) employees, as part of their duties, are called upon first. Employees from other OD/FDs may also be called upon to provide assistance, in accordance with the Service Level Agreements (SLAs). Copies of the SLAs are available on the IRWeb at http://mysbse.web.irs.gov/CLD/Disaster+Assistance/About/5347.aspx

As assistors are identified, the SDAC provides an introductory E-mail giving information about their roles, responsibilities and information about training that must be completed before reporting to a DRC. A sample copy of the introductory E-mail is available on the Disaster Assistance & Emergency Relief web site by accessing the following link: http://mysbse.web.irs.gov/CLD/Disaster+Assistance/ProceduresTrainingGuidelines/Communications/3494.aspx .

SDAC continually re-evaluates the staffing needs throughout the disaster period and adjusts accordingly.

The rigors of disaster assistance work should be clearly understood. The work is often arduous, involves long hours, and sometimes involves work in uncomfortable situations. Employees may be dealing with adults and children who are frightened and grieving. It is essential that employees are fully informed of what is involved. Employees who are not able to participate should be reminded of other contributions to disaster relief which are also helpful but do not make such severe demands.

SDAC is responsible for entering appropriate disaster information into the Disaster Assistance Activity Report (DAAR) and ensuring that each employee completes the DAAR daily.

The SDAC maintains the information in the DAAR. This includes entering:
• Employee data and appropriate access level authorizations.
• The type of disaster, i.e. Hurricane/Tornado/Flood, etc.
• Information on the DRCs.

SDAC coordinates with the SL HQ employee assigned to work with MITS to ensure that the appropriate equipment/supplies needed in the field are obtained. A Service-Level Agreement will be negotiated with MITS. When finalized, a copy of the Agreement will be posted to the IRweb.

MITS will provide the following equipment:
1) Laptop computers
2) Desktop computers
3) Portable printers

Equipment to be requested from FEMA (by GL on SL behalf)
1) Table and chair(s)
2) Telephone at desk or access
3) Electrical outlet
4) Internet access (DSL or phone line)
5) Fax and copy machine access
6) Possible storage for publications
7) FEMA site access badges

Secure banners from DPO.

Flyers promoting the Disaster Assistance toll free number (if operational) are available in English at: http://publish.no.irs.gov/PUBS/PDF/38801B07.PDF , for Publication 3067 and in Spanish at: http://publish.no.irs.gov/PUBS/PDF/38855H06.PDF , for Publication 3067SP.

SDAC or designee receives annual Disaster Assistance Program training from the DPO or his/her designee.

SDAC is responsible for providing training to employees providing Disaster Assistance and ensures they clearly understand their duties. See IRM 25.16.1.4.3, Training.

Taxpayers and tax practitioners can find information about reporting casualty losses and the latest IRS disaster assistance information on the Internet at www.irs.gov or by calling the IRS toll-free number, 1-866-562-5227.

IRS Disaster Notices, Relief Memorandums, and other program information are available on the IRWeb at: http://serp.enterprise.irs.gov/databases/irm-sup.dr/disaster.dr/disaster-toc.htm .

The State Disaster Assistance Coordinator (SDAC) is the contact person for employees working at a DRC for purposes of addressing any concerns or issues at the site.

Helping taxpayers understand the tax law to assist in ensuring they receive full advantage of all tax relief provisions. The tax law education generally includes information on calculating and reporting casualty losses and meeting overall federal tax obligations, such as requirements for filing returns and/or paying taxes without being penalized. Preparation of tax returns is not done at the DRC, however referrals to the Taxpayer Assistance Centers (TACs) may be made in accordance with IRM 21.3.4.10.10 or local volunteer tax professionals, based on local procedures.

Distributing disaster kits and information:
1) Publication 1600 and Publication 1600(SP) – "Disaster Losses, Help from the IRS" – These tri-folds contain excellent overviews of what services and relief the IRS can provide to anyone affected by a federally declared disaster. Publication 1600 or Publication 1600(SP) are the primary documents that should be handed out to every person that seeks assistance at the DRC.
2) Publication 2194, "Disaster Losses Kit for Individuals" and. Publication 2194B, "Disaster Losses Kit for Businesses." Both Publications, 2194 and 2194B, contain tax forms and publications that assist taxpayers in claiming a casualty loss on property that was destroyed by a natural disaster. These publications should be handed out only to those taxpayers that have suffered losses in the disaster.
3) Disaster flyers and news releases, that contain up to date disaster relief information.

Helping taxpayers determine amounts of casualty loss:
1) Taxpayers who sustain a loss (as described in IRC § 165) attributable to a disaster that occurred in an area designated by FEMA for public and or individual assistance may elect to deduct the loss on their return for the immediately preceding tax year rather than on the return for the tax year in which the loss actually occurred.
2) Refer to Publication 547, "Casualties, Disasters and Thefts" , for additional information. This publication is included in Publication 2194and Publication 2194B.
3) A Casualty Loss Calculator is available for internal use on Servicewide Electronic Research Program (SERP) at: http://serp.enterprise.irs.gov/databases/irm-sup.dr/current/pr.dr/files/27-a.htm .

Answering tax questions on any tax related matter that might apply to the disaster declaration. If the questions are beyond the assistor’s expertise, have the taxpayer contact the toll free number, 1-866-562-5227, or prepare written referral for response back to taxpayer.

Taking action to input -S or -O freeze in accordance with guidelines established by the local SDAC.

Assisting taxpayers in obtaining copies of tax returns (without charge) by using Form 4506, "Request for Copy of Tax Return" , or copies of transcripts by using Form 4506-T, "Request for Transcript of Tax Return" . Write the appropriate disaster designation, such as "HURRICANE/TORNADO/ FLOOD/WILDFIRES, etc." , in red letters across the top of the form to expedite processing and to waive the normal user fee. SDAC will follow appropriate procedures for processing these requests (mailing or faxing).

Distributing information about reconstructing lost financial records.

Preparing Form W-4 to change withholding allowances, if appropriate.

Assisting with the rules regarding the use of substitute W-2’s.

When an employee is assigned to a DRC, the employee will report to the FEMA site manager who directs them to the area or table where they can set up for IRS Disaster Assistance.

The FEMA site manager advises the employee of any FEMA site procedures (i.e., signing-in, initialing victim’s routing sheet, daily counts, and appropriate dress).

At each site the employee is provided a table, chairs, telephone, electrical outlet, fax access, copy machine access, storage area for publications, and DRC security access badge. In addition, the employee should always carry an IRS identification badge or credentials.

The employee may also be provided a cell phone by the SDAC, if needed (e.g., poor phone service in the area).

The employee will assist the victims as outlined above. See IRM 25.16.1.4.3(3).

The employee will, on a daily basis, whenever possible, update the appropriate field in the Disaster Assistance Activity Report (DAAR). See IRM 25.16.1.4.3. (6)

The employee will report any problems or concerns to the SDAC.

Training is completed prior to reporting to the site. The employee will receive an E-mail from the SDAC outlining this information.

The employee must:

All employees who provide assistance at DRC, regardless of Operating Division, report disaster related taxpayer contacts (units) and time expended (hours) on the Disaster Assistance Activity Report (DAAR).

The DAAR is a web-based report that allows input of time directly into the program using the following link: http://sbse.web.irs.gov/daar. If computer access is not available, complete the paper version and FAX or call in the information to the SDAC for input.

The DAAR information report is required by COB each day or other designated time provided by SDAC.

The Disaster Assistance Activity Report does not replace any other organizational reporting requirements and must be completed in addition to other reports required by the employees' operating function. All other time issues including overtime, Tour of Duty (TOD) changes, travel time, and expenses are addressed with the employees’ managers. Examples of the DAAR Reporting Contents are available on the IRS Intranet at: http://mysbse.web.irs.gov/CLD/Disaster+Assistance/ProceduresTrainingGuidelines/Downloads/3462.aspx.

Taxpayers who sustain a loss (as described in IRC § 165) attributable to a disaster in an area designated by FEMA for public and /or individual assistance may elect to deduct the loss on their return for the immediately preceding tax year rather than on the return for the tax year in which the loss actually occurred.

Refer to Publication 547, "Casualties, Disasters and Thefts," for additional information.

Publication 1600, "Disaster Losses - Help From the IRS," and Publication 1600 (SP),"Disaster Losses – Help From the IRS" (Spanish), are tri-folds that contain excellent overviews of the services and relief that the IRS can provide to those affected by a federally declared disaster.

Publication 2194, "Disaster Losses Kit for Individuals" , and Publication 2194B, "Disaster Losses Kit for Businesses" , contain tax forms and publications that can assist taxpayers in claiming a casualty loss for property that was damaged by a disaster. Publication 2194 and 2194B should be handed out only to those taxpayers that have suffered losses in the disaster.

Farmers should be advised to request Publication 225, "Farmers Tax Guide."

Periodically use the special CBAF extract to identify banks listed on the missing Depository Transmittal Report. Banks affected by the disaster should not have a Form 5526, Federal Tax Deposit (FTD) Adjustment Action Request, prepared to reverse the entire FRB Transmittal Header Record (THR) amount. Instead, they should remain on the report until all FTD items are taken into account. Prepare an adjustment card to reduce the FRB THR amount for FTDs that are input separately.

Decrease the count and the amount from the FRB THR if proof has been provided that the taxpayer did make the FTD payment at one of the depositaries listed on the special CBAF during the specified disaster period. This is accomplished by preparing Form 5891, FTD Service Center Control File Adjustment Record.

Initiate an SC THR with the branch number beginning with S01. If additional adjustments are necessary, continue with the next consecutive branch number (e.g., S02, S03, etc.).

Complete an FTD document replacement form with the FTD information provided and ensure that proper documentation is maintained on all actions taken.

Create a sort scheme using the zip code listing shown on: http//www.tris.irs.gov/fema.

Sort notices containing zip codes within the covered disaster area to the unschemed mail pocket.

Destroy notices that are suppressed. See IRM 25.16.1.7.8.

Include Notice 1155, Disaster Relief From IRS, with all notices not suppressed. See http://publish.no.irs.gov/NOTICES/PDF/23672L00.PDF . For the adhesive Publication 4088, Label for IRS Disaster Assistance, see http://publish.no.irs.gov/PUBS/PDF/34914I02.PDF .

If only the Failure to File (FTF) Penalty (TC 166) is assessed, determine the latest Return Due Date (the later of the normal, or extended due date for the return type or the disaster end date) and the return received date. If the return received date was timely with respect to the latest Return Due Date, abate the FTF penalty for each prior month or portion of a month. See IRM 20.1.2, Penalty Handbook, Introduction and Penalty Relief.

If only the Failure to Pay (FTP) Penalty (TC 276) is assessed, abate the penalty for each month and each portion of a month from the original due date through the extended due date during which the tax remained unpaid. If the return was on an extension at the time the disaster occurred, only abate the FTP penalty during the disaster relief period.

If both FTF and FTP penalties are assessed but the return was filed by the date specified in the Disaster Relief Memorandum, abate the monthly portions of the penalties from the original filing/payment due dates to the actual filing/payment dates. See IRM 20.1.1 and IRM 20.1.2 for abatement procedures. If the return was on an extension at the time the disaster occurred, only abate the FTP penalty during the disaster relief period.

Determine whether the taxpayer qualifies for relief based on disaster criteria. If the taxpayer qualifies, abate the penalty(ies).

If taxpayer does not qualify for relief based on disaster criteria but may qualify based on "Reasonable Cause" criteria, as long as reasonable cause is acceptable as a basis for removal of the specific penalty, route the case to Accounts Management. (This includes taxpayer request for Failure to Deposit (FTD) Penalty abatement).

Consider surveying returns for taxpayers located in disaster areas where no contact has been made and the case is unstarted. Factors to consider:
• Impact of the disaster on the taxpayer
• Potential non-availability of books and records
• Materiality of the issues
• Disaster end date

Some types of cases should not be surveyed due to the nature of the examination, i.e., Criminal Investigation referrals.

If surveying is not practical, do not contact the taxpayer, and suspend all actions in accordance with the Disaster Relief Memorandum.

Do not send new correspondence to taxpayers in disaster areas during the suspension period unless responding to a taxpayer initiated inquiry or other compelling reasons, i.e., protecting the statute of limitations or handling of Statutory Notice of Deficiency.

Taxpayer Replies - Agreed or No Change
If the taxpayer replies and agrees to the report or the examination results in no change,
• Do not suspend the case, and
• Complete case actions for closure.

Taxpayer Replies – Disagrees or Requests Additional Time.
If the taxpayer disagrees and provides information that changes the previous report, delay issuing the revised report for the duration of the notice suppression period as provided in the Disaster Relief Memorandum. This allows taxpayers sufficient time to recover from the damage and disruption suffered as a result of the disaster.

No Response from the taxpayer.
• Take no action on no-response cases until the suspension period has expired unless necessary to protect the statute of limitations.
• Suspend no-reply cases and undeliverable cases until one week after disaster ending date to allow time for Master File to remove -O freeze.
• Update AIMS/RGS suspense date under c) 2) above.

Resume normal examination procedures after the suspension period has expired.

Lost or destroyed records:
• Consider the documents required to substantiate the questionable item and determine if the taxpayer could reconstruct the information without undue burden. For example, can the taxpayer contact another source or third party to obtain mortgage statements, charitable contribution statements, or to substantiate a child’s residence for EITC?
• If insufficient or no documentation can be provided,
~ Annotate work papers with the determination.
~ Managerial Approval is required to close the case.

Rescind the Statutory Notice of Deficiency by following the procedures in IRM 4.14.1, Examining Process, Statutory Notice of Deficiency, if all of the following are met:
• Taxpayer’s request for additional time is made within the 90 - day petition period,
• No petition has been filed,
• The assessment statute of limitations is protected with a properly executed consent from the taxpayer or the statute date is not imminent and, the taxpayer agrees to the rescission.

The Service will treat cases as defaulted and make the assessments within the prescribed assessment period.
• If the taxpayer has not timely petitioned the Tax Court (taking into account any extension of the petition period under the disaster relief provisions) or
• If the Notice of Deficiency has not been rescinded.

Compute the extended Statutory Notice Period as shown in the following example:
The disaster beginning date is August 11th, 2004.
The disaster ending date is December 30, 2004.
Statutory Notice of Deficiency (SNOD) was issued June 15, 2004.
June 15th to August 11th (disaster beginning date) 57 of the 90 days that the taxpayer has to petition the Tax Court have expired..
From August 11th to September 13th (90th day of SNOD) the Notice was suspended due to the Disaster Declaration, a total of 33 days.
The taxpayer is entitled to 33 additional days after December 30th (disaster ending date). The new purge date is February 1, 2005.

The deficiency notice must be mailed to taxpayers at their last known address and duplicate notices to all newly discovered addresses.

If the Collection Statute Expiration Date (CSED) or ASED statute is not extended by IRC §7508A, it may be necessary to retain evidence of the initial mailing of deficiency notices.

If a taxpayer self identifies that they, or their practitioner, are affected taxpayers but they continue to receive ASFR letters 2566 or 3219, refer them to the Centralized ASFR call site at 1-866-681-4271.

If a taxpayer self identifies that they are affected but they, or their practitioner, do not reside in the declared area, refer the case to your operation's individual Taxpayer Advocate coordinator for determination of TAS issue.

ASFR employees should follow procedures in IRM 5.18.1.7.11.19.

Release the refund per IRM 25.12.1 and send Letter 2827-C explaining the action. Include this statement: "we recently wrote to tell you that we were holding your [YYYY] Form 1040, U. S. Individual Income Tax Return refund because you have not filed [list year] income tax return. Because of the possible burden and loss from the [name of disaster], we are releasing your refund. You should receive it within [x] weeks. We must still hear from you to discuss the delinquent return(s) even if you feel that you are not required to file."

It is possible that a taxpayer is further along in the refund hold process (e.g., contact has already been made or the case is being worked in the Automated Substitute for Return Program (ASFR) or Examination). Disaster relief as described above should be considered for these taxpayers as well.

If the disaster covers a significant geographical area and affects a large number of taxpayers (requiring the establishment of a –O freeze) telephone contact will not be required prior to resuming case actions. To satisfy the soft contact requirement LT16 letters will be systemically generated on all accounts.

On Return Delinquency accounts make one attempt to contact the taxpayer by sending an LT16 letter. Allow a 25-day follow-up from the generation of LT16. Additional time to file can be granted based on the taxpayer's unique situation. Determine the next case action based on current IRM procedures.

Skip payment(s) but resume established agreement by a specified date as agreed with taxpayer

Skip payment(s) but modify payment amount beginning by a specified date as agreed with taxpayer

Skip payment(s) and establish follow-up date to reassess financial condition; or

Consider placing account in Currently Not Collectible (CNC) status.