More time to get IRS returns in for Katrina/Rita victims

Katrina and Rita victims now have until the end of February 2006 to pay taxes and file returns. Certain taxpayers in very hard-hit areas (such as Gulfport, MS) which are deemed "individual assistance areas" get deferral automatically, while areas hit more peripherally (Houston?) are deemed to in "public assistance areas" and must mark their returns as "Hurricane Katrina" or "Hurricane Rita" in red ink. Among tax returns deferred are third and fourth quarter estimated payments, payroll taxes, non-calendar fiscal year corporate returns and even double-extended 2004 returns.