Hurricane Katrina: The Response by the Internal Revenue Service [September 14, 2005] [open pdf - 38KB]
"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 IRSs actions."
CRS Report for Congress, RS22261