News & Tax Alerts: Tax Alerts – Federal

July 15 Deadline IRS/LDR Extensions for Flooding Disaster Areas; Contacting LDR on Taxpayer Matters

Thursday, July 7, 2016   (0 Comments)
Posted by: Ann Lupo

July 15 Deadline IRS/LDR Extensions for Flooding Disaster Areas; Contacting LDR on Taxpayer Matters


Victims of the severe storms and flooding that took place beginning on March 8, 2016 in parts of Louisiana may qualify for tax relief from the Internal Revenue Service.

Under section 7508A, the IRS gives affected taxpayersuntil July 15, 2016to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments,that have either an original or extended due date occurring on or after March 8,2016 and on or before July 15, 2016.

IRS has indicated it is bestto file a Form 4868 by mail with the notation “FEMA #4263” on the top of the form. The form should be filed at the address indicated in the instructions for Form 4868. Taxpayers should also understand penalty and interest will accrue after the July 15th extended due date. Any questions on this can be answered by referring to Code Section 7508A and the 7508A Regulations. Particular attention should be paid to the examples in the 7508A Regs.

Refer to the IRS website for specific deadline postponements and grant of relief details.

Updated Procedure for Federal CP14 Erroneous Notices

IRS has revised the procedures for notifying them on notices (CP14) that taxpayers have received erroneously where the taxpayer’s account has not been coded as affected by the Louisiana Spring flooding.

The correct procedure for members to use on these notices is to contact the IRS Disaster Hotline at 866.562.5227. The assistors answering the phone have been briefed on the correct procedure for handling your inquiry and will act accordingly. You should furnish the assistor the Disaster Number:FEMA #4263.

The telephone assistors on the Disaster Hotline can only take information from you and not furnish information to you on the taxpayer’s account unless a POA (Form 2848) is on file.

In addition, the telephone assistors can only take up to 10 taxpayer names per call.

If you have more than 10 taxpayer names to self-identify, there are procedures for bulk self-identification atIRS Bulk Requests from Practitioners for Disaster Relief.


Filing Extensions Procedures for Declared Disaster Areas

LDR issuedRevenue Information Bulletin 2016-032– Filing Extensions for Taxpayers Affected by Declared "Disaster Areas” to clarify the procedure for filing Louisiana extensions for those affected by Spring flooding. LDR's online extension filing system has been reopened and should be used for filing Louisiana extensions to meet theJuly 15, 2016 filing datefor those affected by the Spring flooding.

LDR Online Individual Income Tax Extension Filing Request

Those registered with LDR for bulk extension requests, may use theIndividual Income and Corporate Tax Bulk Extensions.

In addition, stop-billing indicators are being implemented in the LDR system for specified tax periods in zip codes affected by flooding in March 2016, andfiling extensions will be granted to eligible taxpayers, even if not requested.

LDR has indicated they will accept electronic extensions from software vendors who have the ability to process extensions for the July 15 filing date. You shouldcheck directly with your software vendor. LCPA does not know if any of the software vendors are able to process electronic extensions for this delay.

Contacting LDR on Taxpayer Issues

We have heard from members requesting the correct procedure for contacting LDR on taxpayer matters. Please refer toOnline Inquiries Tax Practitioners.

If you prefer to email LDR directly, refer to theLDR Problem Resolution Resourcesfor tax practitioners’ direct email addresses for specific issues including how to check refund status. This resource is posted on theLCPA home pagefor your convenience.

LDR is continually monitoring the traffic of tax practitioners and working to resolve your inquiries in a timely manner. Please notify LCPA State Government Relations Director,Linda Babin, if you experience extended delays with responses to your inquiries.


Special thanks to Jerry Schreiber for preparing this information.
Jerry and Linda Babin, along with several other
LCPA members, participated
in numerous calls and emails with the IRS and LDR.

The LCPA Advocacy Team thanks IRS and LDR staff who worked cooperatively to
find solutions to the issues and concerns presented.


Questions about the content of this Alert should be directed toLinda Babin.

Support the LCPA PAC

Society of Louisiana Certified Public Accountants
2400 Veterans Memorial Blvd., Suite 500, Kenner, LA 70062| 504.464.1040 | 800.288.5272
Manage your email preferences.

Follow us:

Facebook Twitter LinkedIn
This email was sent to @@email@@ from the Society of Louisiana CPAs (LCPA).
Tax Alerts are provided on an as-needed basis as an exclusive LCPA member benefit.