id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-426	Lipman, Francine J.	Anatomy of a Disaster Under the Internal Revenue Code	2022	71	.pdf	application/pdf	37722	1842	55	Disaster victims visit the centers to obtain information about the recovery process.44 In addition, FEMA’s national teleregistration centers are activated and toll free numbers are broadcast to allow affected residents and business owners to register for assistance and receive referrals to other aid providers.45 Every qualifying disaster victim46 must register for assistance within a limited period of time47 to establish eligibility for relief.48 FEMA’s specially trained employees register disaster victims with information provided over the telephone including the applicant’s name, date of birth, Social Security number, home address, mailing address, telephone number, insurance information and 964 Florida Tax Review Disaster victims who used a paid preparer to file their current and prior year income tax returns should be able to get copies of their prior year tax filings directly from their preparer.510 In addition, disaster victims could request copies of information tax returns such as Forms W-2 and 1099 directly from the payer.511 Alternatively, taxpayers can request copies or transcripts of tax forms filed during the current calendar year and the three prior calendar years, including information tax returns, by filing Form 4506 or Form 4506-Twith the IRS.512 The Service should deliver any requested tax return transcripts, which include most line items from the original tax return, within seven to ten workdays of receipt of the request, and any requested copies of tax forms, including W-2 information, within sixty calendar days.513 Moreover, taxpayers can visit, write or call an IRS office to request tax account information or 2005]	cache/ftr-426.pdf	txt/ftr-426.txt