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8.7.1.11
(11-06-2007)
Disaster Relief Cases
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If a disaster occurs, the President declares the areas (IRS Designated Disaster Area), to be eligible for Individual Assistance
under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C., Sections 5121-5206 (Stafford Act). Taxpayers
and tax practitioners may require disaster/emergency relief measures to enable them to meet their tax obligations for filing
returns or payment of taxes without being penalized. Certain compliance actions may be temporarily suspended.
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IRS issues a notice of Disaster Declaration from the Federal Emergency Management Agency (FEMA). MITS identifies the taxpayers
by zip codes in the effected areas.
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IRM 25.16.1,Special Topics, Disaster Assistance and Emergency Relief, Program Guidelines, provides servicewide instructions in working Disaster Relief cases. It provides:
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Program guidelines and Stewardship
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The role of the National Disaster Assistance Coordinator (NDAC) and the State Disaster Assistance Coordinator (SDAC)
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The Government Liaison/Stakeholder Liaison Response Plan
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Disclosure Provisions When Providing Emergency Relief
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General Procedures for all operating divisions
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Definition of Terms and acronyms used during a disaster and
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A sample pre-disaster message and
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The Role of Appeals.
Note:
Appeals will follow the guidelines contained in IRM 25.16.1.16(1),Role of Appeals.
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Appeals employees should become familiar with specific disaster relief "freeze"
codes on the Integrated Data Retrieval System (IDRS). See IRM 26.16.1 for a complete discussion of the "-O"
freeze and the "-S"
freeze. See also Document 6209.These freeze codes are systemic disaster indicators on IRM Master Files available to assist
in identifying and processing disaster relief cases. The freeze codes will appear on IMFOLI, BMFOLI, and TXMODA. A Transaction
Code 971 AC 688 will also post to ENMOD.
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The -O freeze code is used for extremely severe, catastrophic damage caused by terrorist attacks or hurricanes, such as Hurricane
Katrina. Generally all case activity
is suspended during the specified period of time that the disaster relief is in effect..
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The -S freeze code does not automatically suspend all activities on Appeals' Examination and Collection Cases. Refer to IRM 25.16.1.16.
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Appeals Employees should refer to IRM 25.16.1.16(4). If it is determined that an affected taxpayer's unique circumstances
warrants a suspension in case actions due to an impact of a disaster.
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Affected taxpayers who reside or have businesses located outside the designated disaster area MUST call 1-866-562-5227 to
self-identify for disaster relief. After they have self-identified, a transaction code (TC) 971, action code (AC) 688 will
post to IDRS.
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