Number: RS22261
Title: Hurricane Katrina: The Response by the Internal Revenue Service
Authors: Erika Lunder, American Law Division 
Abstract: After Hurricane Katrina, the Internal Revenue Service (IRS) announced several tax relief measures to aid affected individuals and businesses. They cover a range of subjects, from postponing deadlines for paying taxes and filing returns for individuals, employee benefit plans and tax-exempt bond issuers, to waiving penalties for certain fuel excise taxes. This report summarizes these measures and discusses the statutory authority for the IRS's actions.
Pages: 6
Date: September 14, 2005