Due to the early April severe weather in North Dakota, the Internal Revenue Service (IRS) announced recently that it will consider abating late filing and/or late paying penalties if taxpayers were unable to file by the April 15, 2010 filing deadline. Taxpayers who are assessed a penalty should do the following:

1. Contact the IRS campus that issued the penalty assessment notice. The telephone number is listed on the notice.
2. Identify themselves as a taxpayer affected by the severe spring storms during the period of April 1, 2010, to April 3, 2010.
3. Request the abatement of associated penalties, based on reasonable cause criteria.

The IRS will review requests on a case-by-case basis. Contact Vision Payroll if you were affected by the severe weather and need further information on the relief provided by the IRS.