TTB recognizes that the devastation caused by Hurricane Ike may have affected the operations of certain taxpayers. As a result, those taxpayers may not be able to timely file or timely make payment or deposit of excises taxes administered and enforced by the Alcohol and Tobacco Tax and Trade Bureau (TTB) as required under the Internal Revenue Code.
In light of this, TTB will consider waiving late filing, payment or deposit penalties on a case-by-case basis. Wherever warranted, waivers will be approved based on the statutory standard of reasonable cause and a lack of willful neglect demonstrated by the taxpayer.
Affected taxpayers include all taxpayers located in the following Texas and Louisiana areas.
TEXAS: Angelina, Austin, Brazoria, Chambers, Cherokee, Fort Bend, Galveston, Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Liberty, Madison, Matagorda, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Trinity, Tyler, Walker, Waller, and Washington Counties
LOUISIANA: Acadia, Beauregard, Calcasieu, Cameron, Iberia, Jefferson, Jefferson Davis, Lafourche, Plaquemines, Sabine, St. Mary, Terrebonne, Vermilion, and Vernon Parishes
The waiver of penalties may also apply to taxpayers such as relief workers, taxpayers whose place of employment is located in an affected area, and taxpayers whose records are maintained in the above areas.
To qualify for such a waiver, a taxpayer must
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See 'Public Information: When Disaster Strikes' for more information on disaster claims.