Alcohol and Tobacco Tax and Trade Bureau

WAIVER OF EXCISE TAX PENALTIES FOR BUSINESSES AFFECTED BY HURRICANE IKE

TTB SealTTB 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

  • Demonstrate, to the satisfaction of the appropriate TTB officer, that recent floods or related events directly affected their ability to timely file, pay or deposit.
  • Contact the TTB National Revenue Center (NRC) at

550 Main St, Ste 8002
Cincinnati, OH 45202-5215
Toll free: 1-877-882-3277
Direct: (513) 684-3334
Email: TTBInternetQuestions@ttb.gov

See 'Public Information: When Disaster Strikes' for more information on disaster claims.

Page last reviewed/updated: 02/24/2010

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