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Taxpayers and tax preparers affected by Hurricane Sandy will have until Nov. 7 to file returns and payments, IRS announces. The automatic relief applies primarily to businesses in areas affected by the storm whose payroll and excise tax returns and payments are normally due Oct. 31, IRS says in a news release (IR-2012-82). No action is required by taxpayers to receive the extension, IRS notes. Regular federal tax deposits are due according to current rules, but if taxpayers or tax practitioners receive a penalty notice for this period, they may contact IRS to request penalty abatement due to reasonable cause on account of the storm, the Service says.
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