3
Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and
Washington); Mississippi (Adams, Amite, Attala, Claiborne, Choctaw, Clarke, Copiah,
Covington, Franklin, Forrest, George, Greene, Hinds, Holmes, Humphreys, Jasper,
Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake,
Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl
River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne,
Wilkinson, Winston, and Yazoo); Louisiana (Acadia, Ascension, Assumption, Calcasieu,
East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson Davis, Lafayette,
Lafourche, Livingston, Pointe Coupee, St. Helena, St. James, St. John, St. Mary, St.
Martin, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West
Feliciana). In these counties and parishes, affected taxpayers can receive relief by
identifying themselves to the IRS as discussed in the Identifying Affected Taxpayers
section, infra. The counties and parishes in which taxpayers receive relief
automatically or by self-identification constitute a "covered disaster area" within the
meaning of section 301.7508A-1(d)(2) for purposes of the relief provided by this notice.
This definition of covered disaster area differs from the covered disaster area for
purposes of other relief provided by the IRS, including different counties and parishes.
Affected Taxpayers Whose Acts May be Postponed
Under the authority of section 301.7508A-1(d)(1), "affected taxpayers" eligible for
the relief provided by this notice include: any individual whose principal residence, and
any business entity whose principal place of business, is located (or was located on
August 29, 2005) in the covered disaster area; any individual who is a relief worker