Additional Actions Are Needed to Clearly Inform Taxpayers in Federally Declared Disaster Areas of Balance Due Payment Postponement Timeframes

The Chief Tax Compliance Officer and Chief, Taxpayer Services should develop a coversheet to be included with and/or revise the CP161 notice to clearly inform business taxpayers that they are in a Federally declared disaster area, they have been automatically granted payment relief, and the payment of their balance due taxes is not due until the end of the postponement period shown on the coversheet and/or notice as the due date. If a coversheet is included with the CP161 notice, ensure that taxpayers are informed to disregard the payment due date shown on the CP161 notice.