Notice: Disaster Relief for Taxpayers Affected by the September 11, 2001 Terrorist Attack [September 13, 2001] [open pdf - 76KB]
"This notice provides tax relief under sections 6081, 6161, and 7508A of the Internal Revenue Code for taxpayers affected by the September 11, 2001, Terrorist Attack, which included the destruction of the two World Trade Center towers and other buildings in the World Trade Center complex, damage to the Pentagon, and the airplane crash in Pennsylvania on Tuesday, September 11, 2001. The President issued federal disaster declarations on September 11 and 13, 2001. The September 11, 2001, declaration covers five New York counties: Bronx, Kings, New York (boroughs of Brooklyn and Manhattan), Queens, and Richmond. The September 13, 2001, declaration covers Arlington County in Virginia, where the Pentagon is located. These counties constitute a 'covered disaster area' within the meaning of section 301.7508A-1(d)(2) of the Procedure and Administration Regulations. In addition, the Internal Revenue Service [IRS] has determined that other taxpayers affected (as defined below) by the terrorist attack are also entitled to relief, regardless of where they reside. Taxpayers who believe they are entitled to relief under this notice should mark 'September 11, 2001 Terrorist Attack' in red ink on the top of their return and other documents submitted to the IRS ."
Notice No. 2001-61
United States. Dept. of the Treasury: http://www.treasury.gov