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Part 25. Special Topics

Chapter 16. Disaster Assistance and Emergency Relief

Section 1. Program Guidelines

25.16.1 Program Guidelines

Manual Transmittal

August 20, 2026

Purpose

(1) This transmits revised IRM 25.16.1, Disaster Assistance and Emergency Relief, Program Guidelines.

Material Changes

(1) The following changes have been made throughout IRM 25.16.1:

IRMChanges
IRM 25.16.1.1Updated to replace Small Business/Self-Employed (SB/SE) Human Capital Office with SB/SE Business Support Office and wording consistency.
IRM 25.16.1.1.1Updated to reflect SB/SE Business Support Office.
IRM 25.16.1.1.2Standardized references to IRC, CFR, IRB, and IRM.
IRM 25.16.1.1.3 – 25.16.1.1.6Updated for clarity, consistency, and accuracy of roles, responsibilities, and related resources, including removal of ICCE, addition of audit activities, clarification of relief timeframes, and inclusion of zip codes and counties and -O freeze recommendation.
IRM 25.16.1.2Added new parent subsection to organize disaster declaration content.
IRM 25.16.1.2.1Updated for clarity and consistency with current federal disaster declaration process.
IRM 25.16.1.2.2Added content to reflect authority for state-requested disaster tax relief under IRC 7508A and H.R. 517.
IRM 25.16.1.2.3Renamed and relocated to reflect tribal disaster declaration authority.
IRM 25.16.1.3Updated for wording consistency and clarity.
IRM 25.16.1.4Renumbered due to relocation of tribal authority content and updated to improve clarity and organization of DPO actions.
IRM 25.16.1.4.1Updated for consistency and clarity, including removal of obsolete content, revision of postponement period to a minimum of 120 days, inclusion of state disaster declaration considerations, and addition of explanatory notes.
IRM 25.16.1.4.2Renamed and substantially revised for clarity, organization, and readability, including standard relief timeframe guidance.
IRM 25.16.1.4.3Updated to reflect current notification process using DPO SharePoint and updated IRS.gov reference.
IRM 25.16.1.5Added new subsection for Dyed Diesel Fuel and established procedures for requesting and approving penalty relief.
IRM 25.16.1.6Updated to clarify Information Technology (IT) systemic programming responsibilities, replaced Notice 1155 with Notice 1462, and included provisions related to H.R. 1491.
IRM 25.16.1.7Updated Disaster Victim Code definitions for IMF and added definitions for BMF.
IRM 25.16.1.7.1Updated to include additional guidance for manual input to generate the -S freeze and added reference to IRM 21.5.6.4.37.
IRM 25.16.1.7.2Revised to clarify use of the -O freeze and criteria for recommending its use.
IRM 25.16.1.8Updated for clarity and consistency and to reflect current DPO processes.
IRM 25.16.1.9Updated to reflect current DPO solicitation responsibilities and added Online Account resources for taxpayers.
IRM 25.16.1.10Updated to reflect current disclosure guidance and improve clarity.
IRM 25.16.1.11Revised to clarify Media Relations responsibilities and removed outdated organizational references.
IRM 25.16.1.12Updated to clarify coordination responsibilities with congressional offices.
IRM 25.16.1.13Revised for clarity and consistency.
Throughout documentUpdated terminology to reflect inclusion of state disaster declarations and standardized terminology including “individual and business taxpayers” and capitalization of Administrative Disaster Tax Relief.
Throughout documentEditorial, grammatical, and structural updates made throughout the IRM for clarity and consistency.

 

Effect on Other Documents

IRM 25.16.1, Disaster Assistance and Emergency Relief dated June 5, 2023, is superseded.

Audience

All Operating Divisions and Functional Divisions.

Effective Date

(08-20-2026)

James C. Crosby
Director, SB/SE Business Support Office

25.16.1.1 (08-20-2026)

Program Scope and Objectives

  1. Purpose: This IRM section describes how the IRS administers Administrative Disaster Tax Relief when responding to tax-related issues after declared disasters and other significant emergencies, under IRC 7508A. The IRS Disaster Program Office (DPO) administers IRS Administrative Disaster Tax Relief by providing timely, consistent, equitable, and legally compliant disaster tax relief through:

    1. Ensuring eligible individual and business taxpayers impacted by a declared disaster receive the appropriate level of IRS Administrative Disaster Tax Relief.
    2. Coordinating with Information Technology to input -O or -S disaster freeze codes on affected individual and business taxpayers’ accounts.
    3. Communicating timely and effectively IRS disaster relief decisions to external and internal stakeholders.
    4. Ensuring compliance with IRC 7508A and any applicable changes to the law.

     

  2. Audience: These procedures apply to IRS employees responsible for developing and improving disaster relief, and those responding to disaster policy questions. This includes, but is not limited to:

    • All IRS business operating division compliance employees
    • Information Technology (IT)
    • Communications and Liaison (CL)
    • Legislative Affairs (LA)
    • Stakeholder Liaison (SL)
    • Governmental Liaison (GL)
    • Disaster Program Office (DPO)

     

  3. Policy Owner: Director, SB/SE Business Support Office.
  4. Program Owner: Organizational Support and Continuity of Operations, an organization within the SB/SE Business Support Office.
  5. Primary Stakeholder: All organizations and business units that interact with individual and business taxpayers receiving IRS Administrative Disaster Tax Relief.
25.16.1.1.1 (08-20-2026)

Background

  1. The Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Stafford Act) is a United States federal law designed to bring an orderly and systemic means of federal disaster assistance for state and local governments, in carrying out their responsibilities to alleviate the suffering and damage resulting from a federally declared disaster.
  2. The Disaster Assistance and Emergency Relief Program is a Servicewide program administered and overseen by the SB/SE Business Support Office. The program provides guidance and support to headquarters and field personnel to ensure disaster relief activities are timely and appropriately initiated for individual and business taxpayers who are adversely affected by a declared disaster, warranting IRS Administrative Disaster Tax Relief.
25.16.1.1.2 (08-20-2026)

Authority

  1. The authorities for this IRM include:

    • Internal Revenue Code IRC 7508A
    • Treasury Regulations 26 CFR 301.7508A-1
    • Rev. Proc. 2018-58 (IRB 2018-50, page 990)
    • Delegation Order 25-11, IRM 1.2.2.15.11

     

25.16.1.1.3 (08-20-2026)

Roles and Responsibilities

  1. Program Management and Support is a collective effort among many IRS functions. While all operating divisions are impacted by disaster declarations to some extent, others work closely with DPO to ensure specific actions are initiated following a disaster declaration.

  2. Specific support functions and responsibilities include:

    • Information Technology (IT) - Runs programming for disaster freeze codes -S and -O to post on Integrated Data Retrieval System (IDRS).
    • Communications and Liaison (CL) - Provides support for internal and external communications and news releases (Media Relations).
    • Legislative Affairs (LA) - Coordinates responses to congressional inquiries related to disasters.
    • Stakeholder Liaison (SL) - Performs customer-facing outreach to individuals and practitioners through its stakeholder partners and through FEMA Disaster Recovery Centers.
    • Privacy, Governmental Liaison and Disclosure (PGLD) - Governmental Liaison (GL) coordinates with state and local government agencies and the IRS during disasters.

     

  3. SB/SE, Business Support Office, has responsibility for the oversight and execution of the Disaster Assistance and Emergency Relief Program. The supervisory management and program analyst for the DPO manages operations and staff assignments. This position reports any unusual issues arising during a disaster to senior leadership and may coordinate disaster-related resolutions with management officials in other business operating divisions as appropriate.
  4. DPO has overall responsibility for coordinating disaster relief efforts with IRS internal partners.

  5. Specific DPO support functions and responsibilities after a declared disaster include:

    1. Prepare and distribute IRS Disaster Declaration Notices. See IRM 25.16.1.4.2.
    2. Implement the length of IRS Administrative Disaster Tax Relief for no less than 120 days when relief is based upon a federal disaster declaration.
    3. Determine relief and work with Governors’ Offices to provide disaster tax relief based on a state disaster declaration.
    4. See Delegation Order 25-11 or IRM 1.2.2.15.11 for relief period authority. When relief is extended beyond the first postponement period, DPO will generally reach out to the state tax offices to coordinate relief.
    5. Prepare and distribute the IRS Disaster Relief Memorandum, as appropriate. See IRM 25.16.1.4.2
    6. Ensure that the IRS Disaster Declaration Notice, IRS Disaster Relief Memorandum, zip codes, counties, and any additional notifications are posted and available to internal stakeholders.
    7. Coordinate with Communications and Liaison (CL) to ensure issuance of press releases.
    8. Support coordination with other governmental agencies at the local, state, or federal levels as appropriate.
    9. Develop and submit work requests for systemic improvements of disaster processing and maintain the Disaster IRM 25.16.1, as well as all disaster-related publications and web pages.
    10. Recommend the use of the -O freeze to the SB/SE Commissioner’s Office.
    11. Track and ensure the necessary relief is provided on IDRS.

     

25.16.1.1.4 (08-20-2026)

Program Management and Review

  1. Several tools are available for management and staff to evaluate DPO actions. These may include reviewing:

    • Accuracy and timeliness of the IRS Disaster Declaration Notices and IRS Disaster Relief Memorandums.
    • Accuracy and timeliness of posting the IRS Disaster Declaration Notices and IRS Disaster Relief Memorandums, disaster area listings, stuffer lists, and freeze coding on the DPO SharePoint Site. The DPO SharePoint is the official repository for the current IRS Disaster Declaration Notices and IRS Disaster Relief Memorandums.
    • Conduct annual audits to ensure information from state disaster declarations and federal disaster declarations matches FEMA’s website.
    • IT updates to Master File accounts of affected individual and business taxpayers, see Disaster Relief, for timely posting and release of systemically applied disaster freeze codes.

     

25.16.1.1.5 (08-20-2026)

Acronyms, Terms and Definitions

  1. A list of commonly used acronyms, terms, and associated definitions, for the Disaster Assistance and Emergency Relief program may be found in Exhibit 25.16.1-1.
25.16.1.1.6 (08-20-2026)

Related Resources

  1. The following resources support the administration of IRS Administrative Disaster Tax Relief:

    • DPO SharePoint Site
    • Around the nation | Internal Revenue Service (disaster relief news)
    • Pub 3067, IRS Disaster Assistance – Federally Declared Disaster Area

     

25.16.1.2 (08-20-2026)

Disaster Declaration

  1. This section describes federal and state disaster declaration processes.
25.16.1.2.1 (08-20-2026)

Federal Disaster Declaration

  1. The initiation of federal disaster relief efforts originates with the authorities of the impacted state, commonwealth, municipality, parish, territory, or tribal nation. When a disaster occurs, the authority of the impacted area may request the federal government declare the area a federal disaster area under the provisions of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. When the President declares a federal disaster or emergency, immediate notification is made to the authority of the impacted area, appropriate members of Congress, and federal agencies.
  2. There are two types of disaster declarations in the Stafford Act: Emergency Declaration and Major Disaster Declaration. Both declaration types are authorized by the President to receive supplemental federal disaster assistance.
  3. The Director of the Federal Emergency Management Agency (FEMA) appoints a Federal Coordinating Officer (FCO) to coordinate FEMA’s disaster assistance efforts and work with other federal agencies on relief issues.
  4. FEMA assigns a designation of Individual Assistance and/or Public Assistance to define the type of relief offered to a specific disaster area. The FEMA type of assistance and type of declaration designation will be used by DPO when applying IRS Administrative Disaster Tax Relief.
  5. For federally declared disasters, the IRS will postpone certain federal tax filing and payment deadlines when FEMA identifies at least one area qualifying for Individual Assistance.
  6. The postponement period will last a minimum of 120 days from the incident start date. The postponement period cannot exceed one year, but may be extended and runs concurrently with relief provided under any other code section or other disaster event.
25.16.1.2.2 (08-20-2026)

State Disaster Declaration

  1. Each state has its own disaster process that operates outside the federal process.
  2. Under the Filing Relief for Natural Disaster Act, Public Law 119-29, the Governor of a state impacted by a qualified state declared disaster under IRC 7508A can request disaster tax relief directly from the Internal Revenue Service.

  3. The Governor’s request must include:

    • The start date of the event
    • The length of relief requested
    • A state disaster declaration, if available
    • A point of contact for the state
    • The counties or areas impacted by the disaster
    • Any information on the impact

     

  4. The request must be signed by the Governor and submitted via email to sbse.disaster.program.office.inquiries@irs.gov, with a CC to the Governmental/State Liaison.
  5. DPO must contact FEMA, inform them of the request, share the proposal, and, as appropriate, provide relief. FEMA consultation under IRC 7508A(c) is part of the IRS decision process and does not constitute FEMA approval of state disaster tax relief. If FEMA subsequently issues a Major Disaster Declaration, DPO will reevaluate the relief period.
25.16.1.2.3 (08-20-2026)

Tribal Disaster Declaration Authority

  1. Legislation, passed on January 29, 2013, allows federally recognized Indian tribal governments to request federal assistance under The Stafford Act independently or under a state’s declaration request.

    Note:

    Tribal governments can still be considered part of a state’s request for a declaration if they are located in counties identified for relief.

     

  2. Tribal governments may seek assistance for one or more programs through its own declaration request and then seek assistance for another program through a state request. For example, the tribal government can be considered part of a state’s request for Public Assistance and then request Individual Assistance on its own.
  3. Tribal Nations are afforded the same federal IRS Administrative Disaster Tax Relief as authorized under a FEMA declaration approved for a state and its affected counties.
25.16.1.3 (08-20-2026)

Identification of "Covered Disaster Area" , "Postponement Period" , and "Affected Individual and Business Taxpayers"

  1. A "covered disaster area" means an area of a declared disaster in which the IRS has determined that deadlines for specified acts may be postponed.

  2. The IRS grants IRC 7508A relief for all areas FEMA identifies for its Disaster Declarations Individual Assistance program. Covered disaster areas may expand when FEMA issues amended disaster declarations or supplemental notices identifying additional areas.

    Note:

    FEMA provides assistance to disaster victims through its "Individual Assistance" or "Public Assistance" programs. FEMA’s "Individual Assistance" program allows individuals and households to receive money and services directly from FEMA. FEMA’s "Public Assistance" program allows a partial reimbursement to a government entity and certain types of private nonprofit organizations for expenses incurred as a result of a disaster.

     

  3. When the IRS applies a postponement period to a declared disaster, the postponement period will establish a beginning and ending date where the IRS will postpone certain deadlines and certain acts listed in Title 26 CFR 301.7508A-1(c)(1).

  4. The IRS identifies "affected individual and business taxpayers" eligible for IRS Administrative Disaster Tax Relief. "Affected individual and business taxpayers" include:

    • Any individual whose principal residence is in a covered disaster area.
    • Any business entity or sole proprietor whose principal place of business is located in a covered disaster area.
    • Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and is assisting in a covered disaster area.
    • Any individual whose principal residence or any business entity or sole proprietor whose principal place of business is not located in a covered disaster area but whose records necessary to meet a tax deadline due within the disaster postponement period are maintained in a covered disaster area.
    • Any estate or trust that has tax records that are necessary to meet a tax deadline for an act due within the disaster postponement period, and that are maintained in a covered disaster area.
    • The spouse of an affected taxpayer, solely regarding a joint return.
    • Any individual visiting the covered disaster area who was killed or injured as a result of the disaster.
    • Any other person determined by the IRS to be affected by a declared disaster.

     

25.16.1.4 (08-20-2026)

Disaster Program Office (DPO) Actions

  1. DPO administers IRS Administrative Disaster Tax Relief under delegated authority while ensuring nationwide consistency and equitable treatment of taxpayers.
  2. DPO will prepare IRS Disaster Declaration Notices and IRS Disaster Relief Memorandums, post them to the DPO SharePoint, and distribute them throughout the service as appropriate.
  3. DPO will respond to congressional inquiries, state requests for relief, and other disaster relief-related inquiries under IRC 7508A.
  4. DPO will ensure individual and business taxpayers in a covered disaster area receive the necessary relief as required by law and policy.
  5. DPO will conduct internal and external outreach presentations.

  6. DPO will determine the appropriate length and freeze code by:

    • Reviewing media reports on the disaster generated at the national, state, or local level.
    • Reviewing any available damage assessment reports generated by FEMA or by any state or local emergency management agency.
    • Reviewing any other reliable information.

     

25.16.1.4.1 (08-20-2026)

Determining the Appropriate Level of IRS Administrative Disaster Tax Relief Under IRC 7508A

  1. DPO determines the appropriate level of IRS Administrative Disaster Tax Relief by considering applicable statutory requirements, historical disaster precedent, taxpayer impact, filing deadlines, operational considerations, and consistency of tax administration.

  2. When FEMA issues a Major Disaster Declaration (DR) listing at least one area qualifying for Individual Assistance (IA), including a declaration with both IA and Public Assistance (PA), IRS Administrative Disaster Tax Relief will be provided. Generally, IRS Administrative Disaster Tax Relief is not provided for PA-only declarations.

    Note:

    Taxpayers who do not qualify for IRS Administrative Disaster Tax Relief but experience a disaster-related hardship may qualify for penalty abatement. See IRM 20.1.1.3, Criteria for Relief From Penalties.

     

  3. For DRs, the postponement period will begin on the disaster incident start date or the FEMA disaster declaration date, whichever provides the longer period of relief. This does not apply to payroll and excise tax deposits. The postponement period end date will not conclude on a weekend or holiday, but on the next business day.

    Note:

    The date of the declaration could take days, weeks, or months based on FEMA’s review process. The IRS plays no role in determining if an event qualifies for a Major Disaster Declaration.

     

  4. Payroll and excise tax deposits will receive a 15-day abatement period. The payroll and excise tax deposits abatement end date must fall on a business day. If it falls on a holiday, it must be moved to the next business day.
  5. Qualified state declared disasters do not require a minimum of 120 days of relief. If a Governor requests less than 120 days of relief and later FEMA issues a Major Disaster Declaration with at least one area qualifying for Individual Assistance, the IRS must provide the minimum of 120 days of relief as found in IRC 7508A. DPO will notify the state in advance before providing additional postponement time and request feedback, as appropriate.

  6. DPO will work collaboratively with the state to determine an appropriate duration for disaster tax relief when requested by the Governor. DPO will take the following actions:

    • Contact the state to explain any additional proposed disaster tax relief.
    • Identify and document any state concerns related to the additional time frame.
    • Brief executive leadership on any identified concerns prior to issuing relief.

     

  7. Under H.R. 1491, for qualifying initial notices and demands for tax payments with deadlines falling within a disaster postponement period, the IRS must ensure that the notice reflects the postponed payment deadline either via a coversheet or within the notice.
25.16.1.4.2 (08-20-2026)

IRS Disaster Declaration Notice and Memorandum

  1. The IRS can provide IRS Administrative Disaster Tax Relief for qualified state declared disasters with a written request from the Governor, FEMA Major Disaster Declarations (DR), and FEMA Emergency Measures Declarations (EM).

  2. When the IRS provides IRS Administrative Disaster Tax Relief, DPO will prepare an IRS Disaster Declaration Notice to identify the covered areas within a state impacted by the disaster. The Declaration Notice will include:

    • The four-digit Federal Declaration Number assigned by FEMA
    • Declaration date
    • Brief description of the disaster (incident)
    • Incident period (duration of the disaster event)
    • Covered disaster areas
    • In events where no FEMA four-digit code exists (e.g. state disaster declaration), the IRS will create a four-digit number in chronological order beginning at 0001-0999. These IRS-generated declaration numbers assigned to state disaster declarations are internal identifiers and are not FEMA declaration numbers.

     

  3. For FEMA-declared disasters, a covered area generally includes counties or jurisdictions that FEMA has designated for:

    1. Individual Assistance (IA),
    2. Public Assistance (PA), or
    3. Both IA and PA

     

  4. When IA or both IA and PA are authorized, the IRS will provide IRS Administrative Disaster Tax Relief to all counties designated for IA and PA.

    Note:

    As disasters can become ongoing events, FEMA may identify new areas qualifying for its Individual and/or Public Assistance program or expand assistance designations. DPO will issue an amended IRS Disaster Declaration Notice when FEMA expands disaster areas or assistance designations, as appropriate.

     

  5. DPO will also prepare an IRS Disaster Relief Memorandum upon the issuance of a state disaster declaration (SD) or FEMA Major Disaster Declaration (DR). The memorandum will include all the information in (2) above as well as:

    • Postponement periods
    • Identification of affected individual and business taxpayers
    • Systemic freeze code (-S or -O) to be applied to affected accounts
    • Notice 1462, Disaster Relief from the IRS, provides taxpayers with information about available IRS Administrative Disaster Tax Relief and IRS contact resources
    • Instructions on postponements of due dates for filing and payments

     

  6. The IRS Disaster Relief Memorandum will advise IRS employees of the dates the disaster freeze code will apply, any postponement of enforcement activities, instructions on how to request free expedited copies of tax returns, postponement of due dates for filing refund claims, and time frames for making certain payments.

    Note:

    The IRS Disaster Relief Memorandum is for internal use only. External stakeholders and taxpayers are notified of disaster relief via the IRS News Release prepared by the Communications and Liaison (CL) office.

     

  7. For federally declared disasters that include Individual Assistance (IA), relief periods will be determined as follows:

    1. When the disaster declaration is issued within 30 calendar days of the disaster incident date, the relief period will be established using DPO's predetermined relief-period schedule. To the extent possible, DPO will generally apply the schedule shown in the following table. Relief ends on the date shown or the next applicable business day. Relief periods will not end when the e-file system is unavailable.

      Disaster Incident MonthRelief End Date
      January - MarchAugust 1
      April - JuneNovember 1
      July - SeptemberFebruary 1
      October - DecemberMay 1

       

    2. When the disaster declaration is issued more than 30 calendar days after the disaster incident date, the predetermined relief-period schedule will not be used. Instead, the relief period will be determined under IRC 7508A(e) and will end 120 days after the disaster declaration date, adjusted as necessary when the final day falls on a Saturday, Sunday, or legal holiday.

    Note:

    Based on the severity of the disaster, the timeframe may be extended beyond the dates above.

     

  8. H.R. 1491 extended the refund claim lookback period for individual and business taxpayers. For statute-related inquiries please review IRM 25.6.1, Statute of Limitations and/or IRS Chief Counsel notices for updates to a statute by disaster.
  9. The IRS Disaster Declaration Notice and corresponding IRS Disaster Relief Memorandum (if applicable) are submitted to the DPO manager and senior manager for review and approval. Please see Delegation Order 25-11, IRM 1.2.2.15.11, for approval levels.
  10. Before extending relief beyond the initial disaster timeframe, whenever feasible, DPO along with Governmental Liaison (GL) will coordinate relief with the state. DPO will elevate any raised concerns to the SB/SE Commissioner’s Office.
  11. The IRS must suspend or adjust taxpayer notices, as appropriate, to reflect applicable disaster relief prior to issuance.
25.16.1.4.3 (08-20-2026)

Internal and External Disaster Declaration Notice and Memorandum Notification Process

  1. When the IRS provides IRS Administrative Disaster Tax Relief (Individual Assistance), DPO will issue an IRS Disaster Declaration Notice and IRS Disaster Relief Memorandum by email and post them to the DPO SharePoint site. The following stakeholders will also be notified:

    • State Disaster Assistance Coordinator (SDAC), area manager or designee from Stakeholder Liaison (SL) with management responsibilities for the affected state.
    • Communications and Liaison (CL), Media Relations for coordination of the public news release.
    • Operating and functional divisions within the IRS.

     

  2. Stakeholders may subscribe to disaster notifications through the DPO SharePoint subscription process.
  3. Communications and Liaison informs external stakeholders of relief by issuing a news release to the local media outlets of the impacted states and posts relief information to Around the nation | Internal Revenue Service.
  4. SL and Tax Outreach, Partnership and Education (TOPE) informs its external stakeholder partners in the impacted state(s) and across the country of relief by distributing the news release and social media.
25.16.1.5 (08-20-2026)

Dyed Diesel Fuel

  1. Dyed diesel fuel is not subject to federal excise tax on its sale or use, because it is sold for uses exempt from excise tax, such as to farmers for farming purposes, for home heating use, and for off-highway business use. Ordinarily, federal excise tax and a penalty apply if the dyed diesel fuel is instead used in regular highway use. When a natural disaster or incident occurs, officials in the impacted state(s) may determine relief from the penalty is needed to facilitate use of dyed diesel fuel on highways due to fuel shortages and/or to assist in evacuation and recovery efforts. The IRS may then issue penalty relief for the highway use of dyed diesel fuel by some (e.g., emergency vehicles) or all vehicles. This penalty relief is available to any person that sells or uses dyed diesel fuel in vehicles covered by the penalty relief. In the case of the operator of the vehicle in which the dyed diesel fuel is used, the relief is available only if the operator or the person selling the fuel pays the tax that is normally applied to undyed diesel fuel for highway use. The IRS will not impose penalties for failure to make semimonthly deposits of this tax. This penalty waiver does not apply to the use of adulterated fuels that do not comply with applicable EPA regulations. Consequently, the use of diesel fuel with sulfur content higher than 15 parts-per-million in highway vehicles may result in penalties.

    Note:

    A disaster declaration is not needed to grant this relief.

     

  2. The Governors’ office and/or other state governmental office will request Dyed Diesel Fuel Penalty Relief in writing through the Governmental Liaison and/or the Disaster Program Office. In limited situations and based on the severity of the disaster, the IRS will accept a verbal request and may initiate contact with the state’s tax administrator about providing relief. The request can be sent via email and must include the requesting office, contact information, timeframe, and the specific counties, cities, municipalities, and/or parishes qualifying for relief. DPO will review the request and will generally approve the relief. Relief typically lasts between 15 and 30 days. Relief beyond 30 days requires SB/SE Commissioner approval.
  3. Once the relief is approved, the Disaster Program Office will draft a news release announcing the availability of relief in conjunction with Communications & Liaison for distribution to IRS.gov, media, and internal stakeholders.

  4. DPO will conduct annual outreach with assistance from Governmental Liaison to the states on the availability of Dyed Diesel Fuel Penalty Relief and the process for requesting it.

    Note:

    Dyed Diesel Fuel Penalty Relief will generally not be granted without state concurrence.

     

25.16.1.6 (08-20-2026)

Disaster Area Communication

  1. The Information Technology (IT) organization supports the Disaster Assistance and Emergency Relief program through the systemic identification of covered disaster areas and application of tax relief to individual and business accounts.
  2. IT receives the disaster postponement period beginning and ending dates from DPO. DPO requests IT initiate systemic programming of Master File to code individual and business taxpayer accounts within the covered disaster area for disaster relief on IDRS. Indicators are posted on IDRS, via IT systemic programming. See IRM 25.16.1.7.
  3. Notice 1462, Disaster Relief from the IRS, accompanies certain Master File notices sent to individual and business taxpayers with an address of record within the impacted areas. Notice 1462 provides impacted individual and business taxpayers with the IRS Special Services toll-free number at 1-866-562-5227 to address any questions or concerns related to disaster relief.
  4. Notice 1462 will only be requested through Correspondence Production Services when IRS Administrative Disaster Tax Relief is provided. When Notice 1462 is used, IT will prepare and post an Excel spreadsheet containing the county/area name(s) eligible for notice suppression.
  5. Under H.R. 1491, the IRS may send initial notice of balance due during the postponement period but is generally prohibited from making demand for payments until after the postponement period. The notice should provide the accurate payoff date and amount due after the postponement period. This does not apply to payments due before the postponement period.
25.16.1.7 (08-20-2026)

Disaster Systemic Account Indicators

  1. The Disaster Assistance program ensures affected individual and business taxpayers identified within a covered disaster area receive systemic relief.

  2. Indicators are posted on IDRS, via IT systemic programming, using transaction code (TC) 971. TC 971, action code 087 will post a corresponding -O freeze on the tax account of an affected individual and business taxpayer. TC 971, action code 688, will post a corresponding -S freeze on the tax account of an affected individual and business taxpayer.

    Note:

    Generally, disaster freeze codes will post to IDRS within 5-10 days.

     

  3. The Disaster Victim Code posts on the entity portion of IDRS.

  4. It is a value indicator with the following definitions for IMF:

    • 1 = -S freeze active.
    • 2 = -O freeze active.
    • 4 = historical indicator reflecting -S or -O freeze was active at some time in the past but is not currently active.
    • 8 = Set when the 1 or 2 bits are set or released to cause recomputation of debit interest, FTP, ESP, and Run 460-15 analysis for Audit Information Management System (AIMS) update. Released by 780-77 in the same cycle.

     

  5. For BMF, the Disaster Victim Code has the following definitions:

    • 0 = no significance.
    • 1-bit = TC 971 AC 688 present where the disaster ending date is greater than the current date. Reset off by run 160-12 when the disaster ending date is past.

    • 2-bit = TC 971 AC 86/87 present where the disaster ending date is greater than the current date. Reset off by run 160-12 when the disaster ending date has passed.

      Note:

      2007 Conversion set the 2-bit for all cases where the 1-bit was set (previously due to TC 971 AC 86) and turned off the 1-bit.

       

    • 4-bit = TC 971 AC 86/87/688 present in the entity. Reset off by run 160-12 only if all TC 971 AC 86/87/688 have been reversed.

     

  6. DisasterAssistance.gov describes relief disaster victims may be provided by the federal government. Advising taxpayers of its existence may assist them in their recovery efforts.
25.16.1.7.1 (08-20-2026)

-S Freeze

  1. The -S freeze, a systemic disaster indicator, gives the IRS the flexibility to grant filing and payment relief without suspending compliance activities. It is appropriate when the disaster declaration impact and scope does not warrant use of the -O freeze. The -S freeze posts systemically for all affected individual and business taxpayers located within the covered disaster areas.
  2. DPO will determine the appropriateness of the -S freeze.
  3. The -S freeze does not suspend compliance activities but requires employees to follow "soft-contact procedures."
  4. For information on the exclusion of the Federal Payment Levy Program (FPLP) in disaster zones see IRM 5.11.7.3.2.2, Exclusions.
  5. For information on installment agreements in a covered disaster area consult your business unit’s IRM.
  6. Affected individual and business taxpayers residing in a covered disaster area can call to self-identify by providing their county/area to the IRS Special Services toll-free number at 1-866-562-5227.
  7. When individual or business taxpayers contact the IRS to self-identify, they must provide the reason why they meet the criteria to qualify for IRS Administrative Disaster Tax Relief. The reason provided must meet one of the established definitions of an affected individual and business taxpayer as listed in IRM 25.16.1.3, Identification of Covered Disaster Area, Postponement Period, and Affected Individual and Business Taxpayers. No additional proof is required.

  8. If an employee receives a request from a qualifying individual or business without a disaster indicator on IDRS, follow IRM 21.5.6.4.37, -S Freeze, and manually input TC 971 to generate the -S freeze as follows:

    • Retrieve CC Enmod of the affected taxpayer account.
    • Input CC REQ77.
    • Line 2, literal "TC" enter 971.
    • Line 3, literal, "TRANS DATE" input the disaster postponement period start date.
    • Line 7, literal, "SECONDARY DT" input disaster postponement period end date.
    • Line 8, literal "TC971/151-CD" input 688.
    • Line 9, "FEMA-NUM" input the appropriate declaration number (i.e., FEMA-4600).

     

  9. Tax practitioners may request self-identification on behalf of affected individual and business taxpayers. Refer to IRM 21.5.6.4.37 -S Freeze.
  10. Employees who do not have the ability to manually input the TC 971 for disaster relief can refer callers to the IRS Special Services toll-free number at 1-866-562-5227, or request input via Form 4844, Request for Terminal Action.
25.16.1.7.2 (08-20-2026)

-O Freeze

  1. The use of the -O freeze allows the Service to systemically provide special processing related to any filing, payment, or interest relief granted for a geographic area for the disaster postponement period. Generally, the -O freeze will only apply to locations identified by FEMA for Individual Assistance and DPO will generally submit a request for -O relief within 10 days of the event. Upon approval of the -O freeze, other BOD Commissioners will be notified. Refer to IRM 21.5.6.4.30, -O Freeze:

    • Suspends the mailing of most IMF notices.
    • Causes the IRS to suspend, during the postponement period, assessment of interest and the failure to pay penalty for those taxpayers whose normal due date for paying taxes, or when extended under IRC 6161, fall within the disaster period (extension for filing under IRC 6081 are inapplicable). Prevents assessment of the failure to file penalty, provided the return is filed on or before the last day of the disaster period as determined by the Secretary. See 26 CFR 301.7508A-1(f).
    • Suspends several collection and examination activities, including Discriminant Index Function (DIF) ordering through the Audit Information Management System (AIMS), Underreporter activity, and Taxpayer Delinquent Accts-Investigations Extracts (TDA-TDI) processing.

     

  2. DPO recommends the -O freeze, to the SB/SE Commissioner, only in the most catastrophic disasters, and for the areas suffering the most damage. Before recommending -O freeze, DPO will consider:

    • The number of casualties and/or displaced persons.
    • Extensive housing damage and/or environmental damage forcing long-term or permanent relocation for a significant portion of the population.
    • Severe infrastructure damage on a scale likely to cause service impacts and economic disruptions.
    • Severe economic or physical damage to key industries and incapacitated governments.

    Note:

    Functional operations with inventory controlled by internal systems may need to ensure processes are in place to identify cases affected by a disaster suspense period. This is especially important for cases subject to compliance activities and are under the -O freeze postponement period. Although general compliance activities are suspended, various business operating divisions can implement procedures when compliance action is necessary (i.e., statute issues, jeopardy, exigent circumstances). Employees should seek guidance from their manager if these issues arise. Field Collection employees see, IRM 5.1.12, Cases Requiring Special Handling. SB/SE Field Examination, Specialty Examination, and LBI Employees see IRM 4.2.2, General Examining Procedures, Disaster Assistance Relief.

     

  3. Rev. Proc. 2018-58 IRB 2018-50, (reference page 990), describes all acts authorized under IRC 7508A
25.16.1.8 (08-20-2026)

The State Disaster Assistance Coordinator (SDAC)

  1. As part of the preparation for disaster response coordination (Pre-Disaster), actions performed by the SDAC, with assistance from the Stakeholder Liaison (SL) Disaster Assistance lead, include:

    1. Provide DPO with contact information for the SDAC, their alternate and any designees. DPO uses this information to maintain the SDAC contact listing.
    2. Attend annual disaster outreach training. The Stakeholder Liaison (SL) Disaster Assistance Program lead may determine the training unnecessary if the potentially affected parties are experienced with the operations of the Disaster Assistance program.
    3. Ensure annual awareness communication to all potentially affected parties, i.e., Field Media Specialists and other local operating and functional division contacts, informing them of the SDAC roles during a disaster. This is completed prior to an area's known disaster season, if one exists. This communication may be accomplished via internal meetings, such as Exam/Collection group meetings or Stakeholder Relationship Management Local Council (SRMLC) meetings, or by e-mail.
    4. Determine if the potentially affected parties are experienced with the operations of the Disaster Assistance program, then the annual awareness communication steps are unnecessary.
    5. Determine staffing levels and notify functional managers when it is necessary to provide appropriately skilled employees to staff a Disaster Recovery Center (DRC).

     

  2. The Service is committed to assisting disaster victims in understanding the tax law associated with claiming non-reimbursed casualty and theft losses and helping them meet their federal tax obligations for filing returns or paying taxes without being penalized. The SDAC will ensure IRS personnel assist victims by:

    1. Distributing Pub 3067, IRS Disaster Assistance - Federally Declared Disaster Area.
    2. Providing tax counseling on the determination of deductible disaster-related casualty and theft losses included in Pub 547, Casualties, Disasters and Thefts.
    3. Explaining the federal IRS Administrative Disaster Tax Relief granted to affected individual and business taxpayers.
    4. Providing information, including identifying IRS online resources available to assist taxpayers in reconstructing lost financial records.
    5. Assisting taxpayers with 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.
    6. Preparing Form W-4 Employee’s Withholding Allowance Certificate, if appropriate, to change withholding allowances.
    7. Assisting taxpayers in understanding the rules regarding the use of substitute Form W-2, Wage and Tax Statement, on Form 4852, Substitute for Form W-2.
    8. Referring taxpayers to the IRS web site, or IRS Special Services toll-free number, for additional information.

     

  3. After notification from DPO that FEMA has issued a Disaster Declaration, the SDAC will ensure that on-going communication takes place between DPO and SDAC throughout the disaster or emergency. This may include the use of the SDAC as a resource by DPO to assist in making IRS Administrative Disaster Tax Relief assessments and recommendations.
  4. After the issuance of a disaster declaration the SDAC coordinates operations in the field at each FEMA DRC to include staffing, training, reporting, and any equipment needs, and monitors the needs of the public and reports issues and findings to DPO.

  5. Operational guidelines are used to assist the SDAC in coordinating IRS participation at each established DRC.

    1. The SL Disaster Assistance Program lead is responsible for providing the SDAC with the location information of the DRC and the necessary contact information for the FEMA DRC manager. The FEMA DRC manager is responsible for operations at the DRC sites. The 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 site staffed.
    2. The SDAC will contact the assigned FEMA DRC manager to determine the need for IRS presence at the DRC site. Using this information, SDAC plans the staffing and determines the supplies needed. Orders for materials shipped from the National Distribution Center should be placed as soon as possible after verifying the mailing address for the DRC with the FEMA DRC manager.
    3. SDAC Site Visit Check Sheet for DRC is used to ensure proper set-up at the site.

     

  6. DRC staffing activity guidance for SDAC:

    1. The SDAC may request additional staffing based on the number of DRC locations identified. Coordination with the responsible area managers or their designees is necessary.
    2. The SDAC evaluates the resources provided and ensures that all possess the required technical competencies.
    3. The SDAC considers multiple factors to prudently, effectively, and timely secure staffing for each DRC. The 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 bilingual 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, (assuming adequate SL resources are available to ensure proper disaster response coordination takes place). Employees from other operating and functional division locations may be called upon to help, in accordance with the Service Level Agreement (SLA).
    4. As volunteers are identified the SDAC provides an introductory e-mail detailing their roles, responsibilities, and information about training that must be completed prior to reporting to a DRC.
    5. The SDAC continually reevaluates the staffing needs throughout the disaster postponement period and adjusts as needed.

     

  7. Reports activity for the SDAC include:

    1. Entering appropriate disaster information into the Disaster Assistance Activity Report (DAAR) and ensuring that each employee’s completed information is input into the DAAR daily.
    2. Maintaining information in the DAAR. This includes updating employee data, issuing the appropriate access level authorizations, and the type of disaster, i.e., hurricane/tornado/flood, and pertinent information for the DRC, such as name and physical location.

     

  8. Internal and external equipment and supply needs to be requested from FEMA (by GL on behalf of SL)

    1. Table and chair(s)
    2. Telephone at desk or access to telephone
    3. Electrical outlet
    4. Internet access (DSL or phone line)
    5. Copy machine access
    6. Possible storage for publications/forms. The SDAC is responsible for ordering all IRS tax forms and publications
    7. FEMA site access badges

     

  9. The SDAC is responsible for referring employees to the Disaster Self-Study training course and ensuring that they clearly understand their duties.
25.16.1.9 (08-20-2026)

Disaster Recovery Center (DRC) Volunteers

  1. The DRC is a stand-alone site established and managed by FEMA after a disaster event qualifies for their Individual Assistance Program. Assistance provided at a DRC may include state, local, federal agencies, and charitable organizations providing outreach, housing, financial or other assistance at one central location for the convenience of the affected community members. When needed, the IRS provides volunteers at DRC locations for outreach and provides disaster related tax information.
  2. DPO will assist in soliciting within SB/SE when requested by Stakeholder Liaison.

  3. DPO is responsible for coordinating DRC volunteer efforts for personnel in SB/SE functions. DPO will:

    • Solicit SB/SE functions for volunteers to staff the DRC.
    • Forward a list of volunteers to SL that meet criteria.
    • Work with the SB/SE finance staff to secure and issue financial guidance to the volunteer and their immediate manager.

     

  4. To mitigate lengthy commutes, travel, and working outside an employee’s tour-of-duty (TOD), the following will be considered in the solicitation process:

    • The employee’s normal TOD
    • The distances between the employees’ Post-Of-Duty (POD)/home and the DRC
    • The DRC hours of operation

     

  5. The authority for selecting a volunteer rests within the employees’ organizational chain of command, who will forward a list of selected employees to DPO within a stated time period (usually 1-5 business days).
  6. Upon receipt of the volunteer lists, DPO will forward the list to the manager of CL, Stakeholder Liaison (SL) function. SL is responsible for training volunteer employees, managing any reporting issues at the DRC, and maintaining a record of pertinent DRC activities such as the work performed on behalf of taxpayers and the recording of taxpayer volumes by the DRC volunteers.
  7. DPO will work with the SL to secure additional volunteers when needed.
  8. SB/SE retains the right to recall volunteers to their normal POD, when warranted, due to work inventory, staffing, or other concerns by SB/SE management.
  9. The initiation of federal disaster relief efforts originates with the authorities of the impacted state, commonwealth, municipality, or territory.
  10. This section contains the operating guidelines for employees working at a DRC. These guidelines apply to both FEMA and Non-FEMA sites. Our commitment is met by assisting taxpayers to resolve tax issues related to the disaster, which primarily involves information related to claiming casualty and theft losses.
  11. Taxpayers and tax practitioners can find information about reporting casualty and theft losses as well as the latest IRS disaster assistance information at https://www.irs.gov/ or by calling the IRS Special Services toll-free number at 1-866-562-5227.
  12. Employees may access IRS Disaster Declaration Notices and IRS Disaster Relief Memorandums at the DPO SharePoint Site.
  13. The SDAC is the point of contact for employees working at a DRC for purposes of addressing any issues or concerns at the site.

  14. The DRC provides assistance to disaster victims when a disaster strikes by:

    1. Distributing Pub 3067, IRS Disaster Assistance - Federally Declared Disaster Area, to those taxpayers who have suffered losses due to the disaster.

    2. Providing copies of IRS news releases related to the disaster may be helpful when communicating what IRS Administrative Tax Relief is available.

      Note:

      Under no circumstances should the IRS Disaster Relief Memorandum be copied and passed out to taxpayers or practitioners when working at a DRC. The information contained in the memorandum is reflected in the IRS News Release that may be distributed.

       

    3. Assisting taxpayers with determining the amounts of a casualty and theft loss may be necessary. Taxpayers who sustain a loss (as described in IRC 165) attributable to a disaster that occurred in an area designated by FEMA for Public 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 disaster actually occurred. Refer taxpayers to Pub 547, Casualties, Disasters and Thefts, for additional information.
    4. Answering inquiries about any tax-related matters that may apply to the disaster. If the question is outside of the skill set of the volunteer, the taxpayer should be provided with the IRS Special Services toll-free number at 1-866-562-5227 for assistance.
    5. Assisting taxpayers with obtaining copies of tax returns or tax transcripts. These items may be immediately obtained through IRS Online Account for Individuals and/or Business Tax Account. Tax returns or transcripts can be requested using Form 4506, Request for Copy of Tax Return or Form 4506-T, Request for Transcript of Tax Return. User fees will be waived if the top of the form is annotated with the appropriate disaster designation. Employees should refer to the news release, under the section titled "Casualty Losses" for the designation name. Follow established procedures for processing, mailing, or faxing these requests in accordance with standard operating guidance.

    6. Preparing Form W-4 and assisting with the rules regarding the use of Substitute Form W-2, as needed.

      Note:

      The IRS will not provide return preparation at the DRC. Taxpayers needing tax return preparation should be referred to, Voluntary Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE) sites, or should seek assistance from a tax practitioner.

       

     

  15. Volunteers assisting taxpayers at DRCs are issued materials, supplies, and site guidelines to follow.

    1. An employee assigned to a DRC will report to the FEMA site manager, who will direct the employee to the area or table to set up for IRS Disaster Assistance.
    2. 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).
    3. At each site the employee is provided a table, chairs, telephone, electrical outlet, copy machine access, storage area for publications, and DRC security access badge. The employee should always carry an IRS identification badge or credentials.
    4. The employee may also be provided a cell phone by the SDAC, if needed (e.g., poor phone service in the area).
    5. The employee will update the appropriate field in the DAAR when possible or provide to the SDAC the needed information for updating daily.
    6. The employee will report any problems or concerns to the SDAC.

     

  16. DRC volunteers are required to report all taxpayer contact each day.

    1. All employees who provide assistance at DRC, regardless of operating division, must report disaster-related taxpayer contacts, termed Taxpayers Assisted, at the conclusion of each day by email or phone call to the SDAC.
    2. The DAAR no longer requires input of employee time spent working at the DRC. All program time should be reported on the employee’s weekly SETR report or, according to their manager’s instruction.
    3. The DAAR does not replace any other organizational reporting requirements and must be completed in addition to other reports required by the employees' operating functions. All other time issues including overtime, tour of duty (TOD) changes, travel time, and expenses are addressed with the employees’ managers.

     

25.16.1.10 (08-20-2026)

Disclosure Provisions When Providing Disaster Relief

  1. This section provides disclosure guidance for all employees providing disaster relief.
  2. When taxpayers seek assistance in disaster situations, the IRS is charged with providing prompt disaster relief, while at the same time continuing our commitment to safeguard taxpayers’ confidential tax information.
  3. Relevant IRM sections for cross-reference include: IRM 11.3.2, Disclosures to Persons with Material Interest, IRM 11.3.3, Disclosure to Designees and Practitioners, and IRM 21.1.3, Operational Guidelines Overview.

  4. IRS employees assisting FEMA, Small Business Administration (SBA), or other government agencies through formal details or interagency agreements, will follow the taxpayer identification and authentication guidelines of the agency to which they are providing assistance. Training on such guidelines and procedures will be provided during the assignment.

    Note:

    If you access federal tax information maintained in IRS computer databases (IDRS, ACS, etc.) while providing assistance to the other agencies listed above, you must comply with the IRS authentication procedures

    .

     

  5. IRS employees providing assistance on the IRS Special Services toll-free will continue to follow the identification and authentication guidelines used in normal IRS operations.
  6. In IRS Field Assistance operations, information may be accepted from any third party, even if the provider of the information does not have a written or oral authorization from the taxpayer. Generally, this means accepting any information that can resolve account issues, but not an address change. See IRM 21.1.3.4, Other Third-Party Inquiries.
  7. In a disaster situation, remember that taxpayers may not have access to copies of returns, notices, bank records, social security cards, ITIN records, etc. Therefore, IRS employees must make every effort to use the data and tools available (IDRS, ACS, other internal information systems) to permit the taxpayer to authenticate themselves.
  8. If an authorized third party offers information to self-identify a taxpayer in a covered disaster area, follow -S freeze procedures to ensure that interest and penalty are properly waived for the duration of the disaster postponement period.

  9. When assistance requires access to federal tax information (via IDRS, ACS, other internal databases), employees will follow the same general rules in the Field Assistance sites as do the IRS Special Services toll-free employees. Taxpayers will not be required to present picture identification, social security cards, or ITIN letters prior to receiving account assistance.

    Note:

    Such picture and/or paper identification tools may certainly be used if available but are not required to provide emergency relief.

    1. If there is on-site computer access, there are sufficient probes and responses that can be used to allow the taxpayer to self-identify. Any available information from the tax account record can be used to establish identity.
    2. These same techniques can be used to authenticate taxpayer identity prior to providing return assistance (again, assuming access to computer databases). In providing emergency assistance, picture ID and/or identity cards, which may not be available because of property loss incurred during the disaster, will not be mandated.
    3. Without access to computer databases, specific account assistance, including prior year return information, cannot be provided. However, other types of assistance can and should be provided.
    4. During emergency situations, if questions arise about sufficient taxpayer identification or authentication procedures, contact the local Disclosure staff for individual case guidance.

     

25.16.1.11 (08-20-2026)

Communications and Liaison (CL)

  1. In the event of a disaster that results in the IRS granting Administrative Disaster Tax Relief, the Media Relations branch within Communications and Liaison (CL) is responsible for preparing appropriate news releases to publicize relief activities.
  2. The Media Relations branch provides the news release to the Legislative Affairs (LA) and National Public Liaison offices for dissemination to congressional offices and practitioner organizations as appropriate.
  3. The Media Relations branch provides the news release to the Governmental Liaison (GL) point of contact (POC) for their use in notifying appropriate state agencies of the federal administrative tax relief provisions.
  4. CL embedded within the operating divisions considers whether additional publicity is necessary to communicate federal administrative tax relief provisions and activities (e.g., Practitioner Newsletter articles, mailings to trade associations or labor unions, etc.).
25.16.1.12 (08-20-2026)

Legislative Affairs (LA)

  1. Contacts with Congressional offices on Capitol Hill are typically handled by personnel of the Office of Legislative Affairs. Contacts with local congressional offices are typically handled by District Congressional Liaison contacts. The District Congressional Liaison helps ensure that the desired level of timely and accurate information is provided to Congress.
  2. District Liaisons identify, for Legislative Affairs, the Members of Congress (Senators and Representatives) whose states or districts are impacted by the disaster.
  3. Legislative Affairs coordinates as needed with District Liaisons relative to notifications or other contacts with specific congressional offices.
  4. Legislative Affairs is responsible for providing the location of the DRC, and other IRS disaster information, to their congressional delegation.
25.16.1.13 (08-20-2026)

Functional Resources

  1. The Disaster Assistance and Emergency Relief program has the potential to impact work processes in every function throughout the Internal Revenue Service. As appropriate, each operating and functional division is required to develop and maintain specific processing guidelines for their employees to use when addressing disaster account issues.

  2. Employees must refer to the appropriate functional IRM for instructions relative to their work inventory during disasters. Such resources include:

    • SB/SE Field Examination, Specialty Examination, and LBI, see IRM 4.2.2, General Examining Procedures, Disaster Assistance Relief.
    • SB/SE and Taxpayer Services Campus Examination IRM 4.19.13.5, Report Generation Software (RGS) System.
    • Field Collection IRM 5.1.12, Collection Relief for Taxpayers Impacted by a Disaster and IRM 5.5.8.20, Field Collection Disaster Guidance.

     

Exhibit 25.16.1-1 

Glossary of Commonly Used Disaster Acronyms and Terms with Definitions

Commonly Used Acronyms and TermsDefinitions
Affected Individual and Business TaxpayersIndividuals and business taxpayers identified as eligible for IRS Administrative Disaster Tax Relief. See IRM 25.16.1.3 for the definition.
AIMSAudit Information Management System – Internal IRS system used to control, monitor, and track tax returns throughout the examination process.
CLCommunications and Liaison (CL) – Division within the IRS which serves as the agency’s strategic communications and public affairs function. The Media Relations branch is located within the Office of Communications under CL.
Covered Disaster AreaIs a geographical area of any state, municipality, district, commonwealth, territory, or Tribal Lands, that FEMA has identified as having been impacted by a federally declared disaster.
DAARDisaster Assistance Activity Report - Internal reporting system utilized by employees reporting work performed at the DRC.
DIFDiscriminant Index Function – An automated system used by the IRS to analyze and score individual and business tax returns based on the potential of noncompliance.
Disaster ReliefFor IRS purposes, disaster relief is identified as certain tax law provisions, within the scope of IRC 7508A, that the IRS can utilize to help relieve the burden of meeting federal tax obligations due during a disaster postponement period.
DLDistrict Liaison - An employee in the Communications and Liaison, Legislative Affairs function who holds responsibility for coordinating Congressional inquiries to the IRS during disasters.
DPODisaster Program Office - Functional group in SB/SE, Operations Support, BSO, who holds primary responsibility for the policy, procedures and servicewide administration of the Disaster Assistance and Emergency Relief Program.
DRCDisaster Recovery Center - FEMA managed site that provides coordinated federal and local assistance for disaster victims. IRS employees may report to a DRC to provide federal tax information and assistance during disasters designated for Individual Assistance relief.
DTAPGDisaster Tax Assistance Policy Group - IRS business operating division executives and managers who collectively convene when it is determined that a disaster, significant fire, or terrorist attack, or military action will result in a proposal to provide administrative tax relief that exceeds the delegated authority of the Director of the owning business operating division.
FEMAFederal Emergency Management Agency - The federal agency whose primary purpose is to coordinate the response of federal relief efforts when a federal disaster has been declared by the President.
FCOFederal Coordinating Officer - Employee of FEMA assigned to coordinate federal assistance to a state affected by federally declared disaster.
GLGovernmental Liaison Point of contact within PGLD for information exchanges and general agency inquiries. Stakeholder Liaison is the primary point of contact for disaster matters. In the event of a disaster situation, Stakeholder Liaison will share disaster declarations with the GL contact for dissemination with state departments of revenue.
IAIndividual Assistance - Is a designation assigned by FEMA to disasters when eligible individuals, families, and businesses may apply for disaster grants and loans to assist in the recovery process. When the IRS provides Individual Assistance during a disaster, it pertains to certain IRS filing and payment, or other activities that may be subject to the disaster postponement period.
IDRSIntegrated Data Retrieval System - Computerized data management system that allows employees to access, update, and control taxpayer account information stored on the Master File.
PAPublic Assistance - FEMA designation where state and local governments may be reimbursed for emergency protective measures, debris removal, and repairs to infrastructure after a federally declared disaster.
Postponement PeriodA defined time frame in which the IRS can delay certain deadlines and certain acts within the scope of IRC 7508A, due to a federally declared disaster. The postponement period will have specific beginning and ending dates and will be communicated publicly through national or local news releases.
SDACState Disaster Assistance Coordinator - An IRS employee holding a field manager position in the Stakeholder Liaison function. The SDAC has primary responsibility to mobilize personnel to provide assistance to taxpayers in areas covered by federally declared disasters.
SLStakeholder Liaison - Focuses on national and local engagement of the payroll and practitioner community and stakeholder organizations.
SRMLCStakeholder Relationship Management Local Council - Cross-functional IRS body established to improve communication, coordination, and collaboration among IRS business operating divisions (BODs) and functions that engage with external stakeholders at the local level.
Systemic CodeFor federally declared disasters, the IRS utilizes systemic coding to ensure taxpayer accounts are accurately identified as being a part of those covered under a specific federally declared disaster. Tax modules of affected taxpayers will reflect a -O or -S freeze systemic code when identified for IRS disaster relief. IRM 25.16.1.7 provides additional information regarding systemic coding utilized to identify taxpayer accounts eligible for disaster relief.
TOPETax Outreach, Partnership and Education – Organization within CL that engages with external stakeholder partners to communicate IRS programs and initiatives.