CCA 201018004
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters
ID: CCA_2010040913232224 Number: 201018004
Release Date: 5/7/2010
Office: ---
UILC: 7508A.00-0
From: ---
Sent: Friday, April 09, 2010 1:23:22 PM
To: ---
Cc:
Subject: RE: SOL for Hurricane Katrina Refund
---the rule for filing an amended return is that it needs to be filed within 3 years of the original return ... So if the taxpayer filed on April 15, 2006 ... They would have to have filed an amended return by April 15, 2009.
The postponement period does not mean that their return is deemed to have been filed by Oct. 16.
---
Source: view the official PDF
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