Purpose: This IRM section describes how the IRS administers administrative tax relief when responding to tax related issues after federally declared disasters, and other significant emergencies, under the Robert T. Stafford Act. The IRS Disaster Program Office (DPO) administers IRS Administrative Disaster Tax Relief by:

Policy Owner: Director, SB/SE Human Capital Office.

Program Owner: Organizational Support and Continuity of Operations, an organization within the SB/SE Human Capital Office.

Primary Stakeholder: All organizations and business units that interact with taxpayers receiving IRS administrative disaster tax relief.

The initiation of federal disaster relief efforts originates with the authorities of the impacted state, municipality, territory, or tribal government. 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.

There are two types of disaster declarations provided for in the Stafford Act: Emergency Declaration and Major Disaster Declaration. Both declaration types can be authorized by the President to receive supplemental federal disaster assistance.

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.

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 the DPO when applying administrative tax relief.

For federally declared disasters, the IRS will postpone certain federal tax filing and payment deadlines when the Federal Emergency Management Agency (FEMA) identifies at least one area qualifying for the Individual Assistance Program.

The postponement period must be for a minimum of 60 days from the later of the FEMA declaration date or incident start date. The postponement period cannot exceed one year and runs concurrently with relief provided under any other code section. Generally, the postponement period will be no less than 60 days, but may be extended when e-file is unavailable, which is usually from mid-November through late January.

A "covered disaster area" means an area of a federally declared disaster, within the meaning of IRC 1033(h)(3), in which the IRS has determined certain deadlines for certain acts may be postponed. See Code of Federal Regulations (CFR) Title 26 CFR 301.7508A-1(d)(2).

The IRS grants IRC 7508A relief for all areas FEMA identifies for its Disaster Declarations Individual Assistance program.

When the IRS applies a postponement period to a federally declared disaster the postponement period will stipulate 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).

The IRS identifies "affected taxpayers" eligible for administrative tax relief under Title 26 CFR 301.7508A-1(d)(1). "Affected taxpayers" include:

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.

The tribal government 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.

Tribal Nations, seeking federal disaster declarations independently of a state are afforded the same federal administrative tax relief as authorized under a declaration approved for a state and its affected counties.

The DPO will gather damage assessment information to ensure the administrative tax relief provided is consistent and fair.

The DPO may:

The Information Technology (IT) organization supports the Disaster Assistance and Emergency Relief program through the systemic identification of covered disaster areas.

IT receives the disaster postponement period beginning and ending dates from the DPO. The DPO requests IT initiate systemic programming of Masterfile to code affected taxpayer accounts within the identified area for disaster relief on the Integrated Data Retrieval System (IDRS).

Upon receipt from the DPO, IT posts the IRS Disaster Declaration and Memorandum for Distribution to http://www.icce.irs.gov/fema/.

Notice 1155, Disaster Relief from the IRS, accompanies certain Master File notices sent to taxpayers with an address of record within the impacted areas. Notice 1155 provides impacted taxpayers with the IRS Special Services Toll-Free number to address any questions or concerns related to disaster relief.

Notice 1155 will only be requested through Correspondence Production Services when administrative tax relief is provided. When Notice 1155 is used, IT will prepare and post an Excel spreadsheet containing the county/area name(s) eligible for notice suppression.

The Disaster Assistance program uses IDRS to ensure affected taxpayers identified within a covered disaster area receive systemic relief.

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

The Disaster Victim Code posts on the entity portion of IDRS. It is a value indicator that is defined as follows:

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.

As part of the preparation for disaster response coordination (Pre-Disaster), actions performed by the SDAC include:

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:

After notification by the DPO that FEMA has issued a Disaster Declaration, the SDAC will ensure that on-going communication takes place between the DPO and SDAC throughout the disaster or emergency. This may include the use of the SDAC as a resource by the DPO to assist in making administrative tax relief assessments and recommendations.

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 the DPO.

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

DRC staffing activity guidance for SDAC:

Reports activity for the SDAC include:

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

The SDAC is responsible for referring employees to the Disaster Self-Study training course and ensuring that they clearly understand their duties.

The IRS Disaster Response Plan establishes a comprehensive partnership approach and response to federally declared disasters. This partnership combines the strengths from both GL and SL that help mobilize SL field personnel to assist taxpayers in areas affected by the federally declared disaster. The roles of each are spelled out in the plan.

This plan involves all of GL and SL, both at the field and headquarters level.

The plan is activated when the DPO is notified that a federally declared disaster has occurred.

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.

Beginning in January 2019, the DPO assumed the responsibility for tasks associated with soliciting and coordinating SB/SE volunteer cadres to assist with staffing each DRC.

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

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 authority for selecting a volunteer rest within the employees’ organizational chain of command, who will forward a list of selected employees to the DPO within a stated time period (usually 1-5 business days).

Upon receipt of the volunteer lists, the DPO will forward the list to the manager of CL, Stakeholder Liaison function. Stakeholder Liaison 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.

The DPO will work with the Stakeholder Liaison to secure additional volunteers when needed.

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.

The initiation of federal disaster relief efforts originates with the authorities of the impacted state, municipality, or territory.

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. This primarily involves information related to claiming casualty and theft losses.

Taxpayers and tax practitioners can find information about reporting casualty and theft losses and the latest IRS disaster assistance information on the internet at https://www.irs.gov/ or by calling the Special Services Toll-Free number at 1-866-562-5227.

Employees may access IRS Disaster Declarations and Memorandums for Distribution for federally declared disasters, at www.icce.irs.gov, IRS Disaster Memos and Declarations.

The SDAC is the point of contact for employees working at a DRC for purposes of addressing any issues or concerns at the site.

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

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

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

When taxpayers seek assistance in disaster situations, the IRS is charged with providing prompt aid, while at the same time continuing our commitment to safeguard taxpayers’ confidential tax information.

This section provides disclosure guidance for all employees providing emergency relief.

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.

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.

IRS employees providing IRS assistance on the Special Services Toll-Free number will continue to follow the identification and authentication guidelines used in normal IRS operations.

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.

In a disaster situation, remember that taxpayers may not have ready 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 caller to authenticate him/herself via confirmation of data in our record systems.

If an authorized third party offers information to self-identify a taxpayer in a disaster affected area, follow -S freeze procedures to ensure that interest and penalty are properly waived for the duration of the disaster postponement period.

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 Special Services Toll-Free employees. Taxpayers will not be required to present picture identification, social security cards, or ITIN letters prior to receiving account or return preparation assistance.

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.

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.

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.

During emergency situations, if questions arise about sufficient taxpayer identification or authentication procedures; contact the local Disclosure staff for individual case guidance.

In the event of a disaster that results in IRS granting administrative tax relief, whether or not the President declares a disaster; the Office of Media Relations is responsible for preparing appropriate news releases to publicize relief activities.

The National Media Relations office coordinates with the Field Media Relations Specialist assigned to the area, in which the disaster occurred, the DPO, and Chief Counsel in order to secure approval of the news release message. The release is issued by the Field Media Relations Specialist covering the disaster area or, by the National Media Relations office as appropriate.

The National Media Relations office provides the news release to the Legislative Affairs and National Public Liaison offices for dissemination to congressional offices and practitioner organizations as appropriate.

The Field Media Relations office provides the news release to the GL POC for their use in notifying appropriate state agencies of the federal administrative tax relief provisions.

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.).

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 Liaison contacts. The District Liaison helps ensure that the desired level of timely and accurate information is provided to Congress. The following types of information must be made available to both Legislative Affairs and District Liaisons on an expedited basis as soon as a federally declared disaster declaration or other relief procedures are issued:

District Liaisons identify, for Legislative Affairs, the Members of Congress (Senators and Representatives) whose states or districts are impacted by the disaster.

Legislative Affairs coordinates as needed with District Liaisons relative to notifications or other contacts with specific congressional offices.

Legislative Affairs is responsible for providing the location of the DRC, and other IRS disaster information, to their congressional delegation.

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.

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