Where the IRS has granted a postponement of time to file returns and make payments in response to a federally declared disaster, practitioners located in the covered disaster area, who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster area, may elect to contact the IRS to identify such clients. To identify the clients, the practitioner may contact the IRS at 866-562-5227. As in all taxpayer account changes, third-party telephone contact requires IRS assistors to authenticate a practitioner’s authorized relationship to act on behalf of a taxpayer through Power of Attorney. The Centralized Authorization File must contain the POA before the relief is added to a taxpayer’s account, or the practitioner may ask the assistor if a POA may be faxed for processing. Additionally, the practitioner may use the following procedures if the practitioner maintains the necessary records of ten or more clients: Prepare electronic media with the following information in an Excel spreadsheet: In column A list their client's TINsNote: List SSNs and EINs separately or indicate the TIN is an SSN or EIN by placing dashes in their correct places. In column B list the first four letters of the client’s last name or the first four letters of the business name, using upper case lettering. Do not use any periods, commas, separators or any additional wording such as "the", etc.Note: Use the first four letters of the taxpayer’s last name on Trusts and Estates. Caution: Do not include TINs of clients who live within the disaster declared area. Mail the electronic media to: Internal Revenue Service Planning & Analysis Staff 4800 Buford Highway Stop 96C Chamblee, GA 30341 Be sure to include the "Stop 96C" to ensure your request is processed timely Include a cover letter with the electronic media requesting relief from penalties and/or interest. The letter should also contain the practitioner’s name and address and a statement that identifies which disaster affected their clients. A copy of the IRS news release may be helpful, but not necessary.