Waiver of Excise Tax Penalties for Businesses Affected by Hurricane/Tropical Storm Harvey
August 30, 2017
TTB recognizes that the devastation caused by Hurricane/Tropical Storm Harvey has 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 excise 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 waive 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 areas declared a Major Disaster by the President of the United States. Please visit the Major Disaster Declarations page at FEMA.gov, to determine if your business is located in one of the disaster areas.
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 a waiver, a taxpayer must: