--- title: "IRS disaster relief: locality and taxpayer review" description: "Build an IRS disaster notice research brief with separate locality, records, and preparer questions. 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Record its event, issue date, and covered-locality passage before matching any practice records. For a concrete source-reading exercise, use IRS release WI-2026-02, issued July 13, 2026. It addresses Wisconsin storms, tornadoes, and flooding beginning April 13, 2026. Its locality paragraph includes Brown County and the Oneida Indian Reservation. Read the full list in the [official Wisconsin release](https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-tornadoes-and-flooding-in-the-state-of-wisconsin-various-deadlines-postponed-to-nov-2-2026), accessed October 28, 2026. A tax practice's immediate task is to prepare the preparer's questions. A location match identifies a passage worth reviewing. Keep that observation separate from the conclusion about a taxpayer, filing obligation, or payment. The [bookkeeping and tax practice overview](/for/bookkeeping-and-tax-practices) describes work inside the firm. This guide proposes an internal research handoff using public sources and fictional records. The worksheet is a practice design recommendation, without the status of an IRS form or instruction. ## Establish the notice before matching geography Use the [IRS disaster-relief index](https://www.irs.gov/newsroom/tax-relief-in-disaster-situations) to locate an event. The index directs readers to locality details through [Around the nation](https://www.irs.gov/newsroom/around-the-nation). Both sources were reopened October 28, 2026. Save the selected release with its identifier and URL. Preserve the issue date separately from the date your practice opened the page. If the release includes revision wording, retain that wording beside the source record. Keep the full locality passage in the firm's source collection. In the working worksheet, use a short excerpt with a section reference. This lets the preparer inspect surrounding qualifications without reading a detached county name. Record the jurisdiction type as well as its name. A practice should preserve a named reservation as a reservation in its research record. For this workflow, do not force every locality into a county column. Use a separate status for incomplete geographic matching. An unchecked address, familiar town name, or assumed service territory should remain a question. The researcher can request a checked location reference through the practice's approved private process. Reopen the notice before the preparer acts. This exercise identifies a particular release read on a particular day. It does not establish that the release is the only guidance relevant to an engagement. ## Keep three private review questions separate Create distinct worksheet fields for taxpayer location, necessary records, and preparer circumstances. Give each field its own evidence reference and unresolved status. The IRS [disaster FAQ, affected taxpayers and records section](https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims) explains that necessary records in a covered area can matter for taxpayers elsewhere. Its tax-preparer section describes conditions involving a preparer in the disaster area who cannot file or pay for the taxpayer. Source checked October 28, 2026. Use those passages to frame questions for the preparer. For location, ask which address fact matters to the specific taxpayer and notice. For records, ask which necessary records are involved. For preparer circumstances, ask what the preparer could not perform and why. Keep the answers inside the authorized engagement system. A shared public-source brief can carry a private case reference without reproducing returns, account numbers, or client correspondence. Use fictional labels for demonstrations and staff training. Do not copy an answer from one field into another. A practice office location does not answer the taxpayer-location question. A records-storage location does not establish the circumstances of every person served by that office. Use explicit evidence states: checked, awaiting private review, conflicting evidence, and outside this research task. Avoid a single yes-or-no eligibility field on the researcher's sheet. The preparer's conclusion belongs in a separate decision record. ## Work through a confirmed locality match The following example is synthetic. Example Business A is fictional, and no client record was searched to create this exercise. Assume the firm's authorized private reviewer has checked the business-location question and supplied a Brown County reference. The researcher confirms that Brown appears in WI-2026-02. That source match supports a locality finding within the exercise. | Research field | Synthetic finding | Next review question | | --- | --- | --- | | Source identity | WI-2026-02, checked October 28 | Has another relevant release appeared? | | Locality text | Brown County appears in the release | Does the checked location fact fit the notice's conditions? | | Taxpayer location | Private reference A-LOCATION | Has the preparer accepted that reference? | | Necessary records | Unreviewed | Which records matter for the proposed act? | | Filing or payment act | Unspecified | Which obligation and original date require review? | | Research disposition | Locality passage confirmed | Preparer's applicability decision pending | Write the handoff as a bounded finding: the named locality appears in this source; the taxpayer-specific review remains open. Do not add an instruction to file later. Attach the relevant section references and the private case reference. Ask the preparer to identify the obligation before anyone enters a revised date. Without that step, the worksheet cannot explain which act the date describes. If the preparer rejects the proposed match, retain the rejection with its reason. Correct the working label while preserving the source observation. The county's appearance in the release and the rejected case application can both remain true. ## Preserve an unresolved case outside the matched locality Example Business B is also synthetic. Its location does not match the locality passage selected for this exercise. A staff note says its records might be held by a preparer in the covered area. Leave that note unconfirmed. Ask the private reviewer whether the records are necessary for the obligation under review. Ask separately about the preparer's circumstances. Do not translate a possible records connection into an accepted tax conclusion. The FAQ supplies a reason to investigate that distinction. It does not supply missing facts about Example Business B. Record the source section, the unresolved question, and the role responsible for answering it. Reject the proposed label all out-of-area businesses excluded. Also reject all clients of this preparer covered. Both labels erase the individual questions this research process exists to preserve. If no authorized reviewer can resolve the missing facts, close the research item as applicability unresolved. State what evidence would permit another review. A clear hold gives the next preparer a useful starting point. ## Read the obligation and exclusions beside the locality The Wisconsin release distinguishes filing and payment provisions from excluded information returns and deposit treatment. Its affected-taxpayer section contains both the relief discussion and exceptions. Read those paragraphs together in [WI-2026-02](https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-tornadoes-and-flooding-in-the-state-of-wisconsin-various-deadlines-postponed-to-nov-2-2026), checked October 28, 2026. Create one working row per proposed act. Label the act, original date, source passage, exception question, and reviewer. A single field named disaster deadline would conceal the obligation being considered. For an exclusion question, retain the qualifying language and document reference. Ask the preparer to read any controlling material necessary for that decision. Mark linked guidance unread when the researcher has not opened it. Do not calculate a refund, infer penalty treatment, or recommend delayed filing from this worksheet. Those tasks require their own facts and professional decisions. Keep the public-source research handoff within its stated scope. For state obligations, open a separate research item. Request the relevant state authority and source edition. Until those sources are checked, mark state treatment unreviewed. Do not copy the federal finding into a state calendar. ## Use a worksheet that survives the handoff Give the preparer a compact review sheet with references back to the retained source. The following fields are recommended for internal use. | Worksheet section | Entry to preserve | | --- | --- | | Research question | The specific notice and obligation the reviewer will examine | | Source identity | Issuer, release identifier, URL, event, and issue date | | Observation | Access time, time zone, saved version reference, and researcher | | Geography | Exact locality spelling, locality type, match evidence, and unresolved conflicts | | Private location review | Approved case reference and review status | | Necessary-record review | Separate private evidence reference and missing facts | | Preparer review | Separate circumstances question and assigned preparer | | Proposed act | Obligation description, original date, and source section | | Exceptions | Relevant qualifying passage and unread linked guidance | | State research | Authority to check, source status, and assigned reviewer | | Decision | Preparer's accepted finding, decision date, and remaining questions | | Follow-through | Working records to revisit after the preparer's decision | Keep raw source facts distinguishable from the practice's recommendations. Use one column for the publisher passage and another for the researcher's question. This prevents a worksheet label from appearing to be an IRS instruction. Before handing over the sheet, check every reference. Confirm that the saved source opens and the section supports the adjacent finding. Remove unsupported paraphrases. Preserve unresolved entries rather than completing them from expectation. ## Retain the decision without rewriting the evidence After review, record what the preparer accepted and which questions remain open. Keep the original source record available. The decision should name the version reviewed, even when the live page later changes. The companion guide to [updated notices and practice brief history](/articles/irs-disaster-notice-updates-practice-brief-history) explains that later comparison. When a source changes, open another review item. Preserve the earlier decision as a dated decision about the earlier evidence. The [business memory guide](/articles/business-memory-for-ai-agents-guide) covers retaining sources and accepted corrections. Apply that practice here through checked references, clear ownership, and a separate place for professional conclusions. For a defined build, begin with one notice-research function and synthetic acceptance cases. The [tax practice intelligence guide](/intelligence/bookkeeping-and-tax-practices) supplies the broader public-source context. Scale With Search can scope the source collection, review worksheet, and handoff boundaries around the practice's chosen task. [Discuss the research function](/work) Continue the website review: [AI-native bookkeeping and tax practices: first functions to build](/articles/ai-native-bookkeeping-tax-first-functions); [Write a bookkeeping cleanup service page](/articles/bookkeeping-cleanup-service-website-page); [Bookkeeping for contractors: brief a useful service page](/articles/bookkeeping-contractor-niche-service-page); [Bookkeeping and tax AI rules: data, approvals, and spend](/articles/bookkeeping-tax-ai-data-approval-spend-rules); [Updated IRS disaster notices: retain the earlier source before changing a practice brief](/articles/irs-disaster-notice-updates-practice-brief-history); [IRS nonprofit income and revenue fields: check the return before choosing a research band](/articles/irs-nonprofit-income-revenue-asset-research-bands); [IRS nonprofit ruling dates: separate exemption recognition from a recent opening](/articles/irs-nonprofit-ruling-date-tax-period-first-seen); [Write a monthly bookkeeping service page](/articles/monthly-bookkeeping-service-page); [Tax practice inquiry forms: qualify the first conversation](/articles/tax-practice-new-client-inquiry-form); [Tax practice review requests: protect taxpayer details](/articles/tax-practice-review-requests-taxpayer-privacy); [Tax appointment booking: connect the website and calendar](/articles/tax-practice-website-appointment-booking-page); [Add a client portal link to your tax practice website](/articles/tax-practice-website-client-portal-link); [Tax practice website credentials: what to publish](/articles/tax-practice-website-credentials); [Keep tax deadlines current on your practice website](/articles/tax-practice-website-deadline-page-updates); [Tax preparation fees: what your website should explain](/articles/tax-practice-website-fees-page); [Can a virtual bookkeeper have a Google Business Profile?](/articles/virtual-bookkeeping-google-profile-eligibility). [bookkeeping and tax practices](/for/bookkeeping-and-tax-practices): website and search resources. ## Related: bookkeeping and tax practices - [IRS nonprofit income and revenue fields: check the return before choosing a research band](/articles/irs-nonprofit-income-revenue-asset-research-bands) - [IRS nonprofit ruling dates: separate exemption recognition from a recent opening](/articles/irs-nonprofit-ruling-date-tax-period-first-seen) - [Write a monthly bookkeeping service page](/articles/monthly-bookkeeping-service-page) ---- ```text .|########||. .|########||. .|########||. |##||. .||##|. |##||. .||##|. |##||. .||##|. |#|. .|#|. |#|. .|#|. |#|. .|#|. |#| |#| |#| |#| |#| |#| .#| |#. .#| |#. .#| |#. .#. .#| .#. .#| .#. .#| |#. .#| |#. .#| |#. .#| |# ...... #| |# ...... #| |# ...... #| .# ||#########| #| .# ||#########| #| .# ||#########| #| .#. |######||######|. .#. .#. |######||######|. .#. .#. |######||######|. .#. #. .##|###|##|#|######| .# #. .##|###|##|#|######| .# #. .##|###|##|#|######| .# || |##|#||||||||||||#||#| || || |##|#||||||||||||#||#| || || |##|#||||||||||||#||#| || # |#||||||||||||||||||||#| #. # |#||||||||||||||||||||#| #. # |#||||||||||||||||||||#| #. || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || # .#||||||||||||||||||||||||#| # # .#||||||||||||||||||||||||#| # # .#||||||||||||||||||||||||#| # || ....|||#||||||##|#|||#|#||##||||....|. || || ....|||#||||||##|#|||#|#||##||||....|. || || ....|||#||||||##|#|||#|#||##||||....|. || #. . ....|# ....#||| ||| .#||| ....#. .# #. . ....|# ....#||| ||| .#||| ....#. .# #. . ....|# ....#||| ||| .#||| ....#. .# # . ||||#| .#####|| . .#| .#||| ||||# #. # . ||||#| .#####|| . .#| .#||| ||||# #. # . ||||#| .#####|| . .#| .#||| ||||# #. .| ||||| #. |#|||||. || #. |#||. .||||| || .| ||||| #. |#|||||. || #. |#||. .||||| || .| ||||| #. |#|||||. || #. |#||. .||||| || || |.... #. ....|#. |. ...|. ....|| || || |.... #. ....|#. |. ...|. ....|| || || |.... #. ....|#. |. ...|. ....|| || #. .||||||##||||||##||####|||||||#||||||#| .# #. .||||||##||||||##||####|||||||#||||||#| .# #. .||||||##||||||##||####|||||||#||||||#| .# # .||####|###########################|. # # .||####|###########################|. # # .||####|###########################|. # # .#||||||.#.|| # |. ..# #| #|||||#| # # .#||||||.#.|| # |. ..# #| #|||||#| # # .#||||||.#.|| # |. ..# #| #|||||#| # # .#|||||| .. |# ## |#| ...#|#|||#| # # .#|||||| .. |# ## |#| ...#|#|||#| # # .#|||||| .. |# ## |#| ...#|#|||#| # # .#|||#|# .# .#| #| ##|.#..#|||||#| # # .#|||#|# .# .#| #| ##|.#..#|||||#| # # .#|||#|# .# .#| #| ##|.#..#|||||#| # # .#||||||############|######|||||#| # # .#||||||############|######|||||#| # # .#||||||############|######|||||#| # # |...||#||||||#||||#|#||||||#|||||#||| |.| # # |...||#||||||#||||#|#||||||#|||||#||| |.| # # |...||#||||||#||||#|#||||||#|||||#||| |.| # #. .. ||||# .|||##|. |#| .|| || .|||#. #| # .# #. .. ||||# .|||##|. |#| .|| || .|||#. #| # .# #. .. ||||# .|||##|. |#| .|| || .|||#. #| # .# || | ...|| ...##| | #| .|. |. ##### .. .| || || | ...|| ...##| | #| .|. |. ##### .. .| || || | ...|| ...##| | #| .|. |. ##### .. .| || || ||||| || ||||#| . |. |. |#. ||||| |#| || || || ||||| || ||||#| . |. |. |#. ||||| |#| || || || ||||| || ||||#| . |. |. |#. ||||| |#| || || .# |.....#|....|#.||||.|||##.|#|....||.#||.#. #. .# |.....#|....|#.||||.|||##.|#|....||.#||.#. #. .# |.....#|....|#.||||.|||##.|#|....||.#||.#. #. #.|||||||#############################| ||| .# #.|||||||#############################| ||| .# #.|||||||#############################| ||| .# || ##||#||#||||||#||#||#||#||##. || || ##||#||#||||||#||#||#||#||##. || || ##||#||#||||||#||#||#||#||##. || # .#|||||||||#||#|||||||||||#| # # .#|||||||||#||#|||||||||||#| # # .#|||||||||#||#|||||||||||#| # || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || || |#||||||||||||||||||||||#| || .# |#||||||||||||||||||||#| #. .# |#||||||||||||||||||||#| #. .# |#||||||||||||||||||||#| #. || |#||||||||||||||||||#| || || |#||||||||||||||||||#| || || |#||||||||||||||||||#| || #. .######|#|#########| .# #. .######|#|#########| .# #. .######|#|#########| .# .#. |#####||||#####| .#. .#. |#####||||#####| .#. .#. |#####||||#####| .#. |# ||########|| #. |# ||########|| #. |# ||########|| #. |# ...... #| |# ...... #| |# ...... #| |#. .#| |#. .#| |#. .#| |#. .#. |#. .#. |#. .#. .#| |#. .#| |#. .#| |#. |#| |#| |#| |#| |#| |#| .|#|. .|#|. .|#|. .|#|. .|#|. .|#|. |##||. .||##| |##||. .||##| |##||. .||##| .||########||. .||########||. .||########||. 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