Hurricane Sandy tax deadline waivers (2012)
After Hurricane Sandy hit the Northeast, the IRS postponed tax filing and payment deadlines for affected areas under Section 7508A, the same disaster-relief statute the October 2026 order invokes.
Affected taxpayers got extra time to file and pay without penalties.
Section 7508A became the standard mechanism for federal tax relief after declared disasters.
The 2026 order uses a disaster-relief statute for an economic reason, high fuel prices, rather than a natural disaster, which is a notable departure from how the authority has typically been applied.
