Today, @RichardRubinDC reported on the new sec. 7508A(d), which suspends tax filing & payment obligations in a disaster area for the length of the disaster + 60 days wsj.com/articles/irs-r… 1/
1) No incident date in declaration
2) No geographic area in declaration
3) A convoluted argument I came up w/ involving the definition of the word “manner”
4) Difference b/ “emergency” & “disaster” 2/
Trump’s “major disaster” declaration for NY State obliterated points 1, 2 & 4, leaving only #3
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