[20050914]RS22261_卡特里娜飓风：美国国税局的回应.pdf

1 The actual authority to postpone the deadlines is granted to the Secretary of the Treasury. IRC 7508A was enacted by the Taxpayer Relief Act of 1997, P.L. 105-34. Prior to its enactment,the IRS was able to provide relief to taxpayers affected by natural disasters by extending certaintax-related deadlines dealing with the filing of returns and payment of taxes. IRC 6081 and6161. Additionally, in the event of a presidentially-declared disaster, interest was abated on thetax that was owed. Former IRC 6404(h). As discussed in this report, IRC 7508A providesgreater authority than IRC 6081 and 6161. IRC 7508A also applies to victims of terroristic or military actions. It is similar to IRC 7508,which allows the IRS to postpone deadlines while a member of the Armed Forces is serving ina combat zone or contingency operation.2 See IRC 7508(a).Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22261September 14, 2005Hurricane Katrina: The Response by theInternal Revenue ServiceErika LunderLegislative AttorneyAmerican Law DivisionSummaryAfter Hurricane Katrina, the Internal Revenue Service (IRS) announced several taxrelief me