Assisting Disaster Survivors

Resources for Assisting Disaster Survivors

The past few years have seen a number of natural disasters of significant magnitude, including hurricanes and wildfires. While tax issues may not be the first concern of survivors of disasters, eventually they may need to know the resources available to them in this area. We aim to create resources that can be activated by tax attorneys throughout the country wanting to help when a disaster strikes. If you are interested in learning more and in getting involved in ABA efforts to assist disaster survivors, this page includes links to Tax Section and other ABA content as well as to IRS information about tax relief in disaster situations.

ABA Resources

• Michael Hirschfeld, The Tax Section's Role in Assisting Those Affected by Disasters and Other Tragedies, 68 Tax Law. 433 (Spring 2015)
• Mandi L. Matlock, Mary Ann David, R. Paul Tuttle, & Andrew Van Singel, Assisting Victims of Disasters, in Effectively Representing Your Client Before the IRS, 7th Edition (2018).

Tax Section Panel Presentations

• Natural Disasters, Relief, and Taxes. Recording from a Pro Bono & Tax Clinics Committee Fireside Chat on December 19, 2024.
• Tax Implications for California Wildfire Survivors:  Materials from a CLE panel presented by the Committees on Pro Bono & Tax Clinics and Individual Family Taxation, February 10, 2018, Section of Taxation Midyear Meeting.
• Disaster Tax Issues:  Audio and materials from a CLE panel presented by the Committees on Pro Bono & Tax Clinics and Individual Family Taxation, January 21, 2017, Section of Taxation Midyear Meeting.
• Planning for Disaster: Making Sure the Flood, Fire, Hurricane or Tornado Isn't a Disaster for Your Practice:  Audio and materials from a CLE panel presented by the Tax Practice Management Committee, May 10, 2014, Section of Taxation May Meeting.
• Disaster Resiliency: How Tax Attorneys Can Assist When a Disaster Strikes:  Audio, materials and supplemental materials from a CLE webinar presented on October 25, 2018 for 2018 Celebrate Pro Bono Week.

IRS Resource

• Tax Relief in Disaster Situations