The Internal Revenue Service has announced relief for taxpayers affected by Hurricane Rita, and the President has issued major disaster declarations covering Texas and Louisiana effective Sept. 23, 2005. Deadlines for affected taxpayers to file returns, pay taxes and perform other time-sensitive acts have been postponed to Feb. 28, 2006, the same extended date that Congress granted to taxpayers affected by Hurricane Katrina. In the hardest-hit areas — those counties designated by the Federal Emergency Management Agency (FEMA) as “individual assistance areas” — the tax relief will be automatic. Victims in areas of Texas and Louisiana that FEMA has designated as “public assistance areas,” and other taxpayers outside the individual assistance areas whose books, records or tax professionals are located in the affected areas, will need to identify themselves to the IRS as hurricane victims. Taxpayers in these areas with questions can contact the IRS. (See next item for the individual assistance areas.)