26 USC 7508A - Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions

(a) In general 
In the case of a taxpayer determined by the Secretary to be affected by a Presidentially declared disaster (as defined in section 1033 (h)(3)) or a terroristic or military action (as defined in section 692 (c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer
(1) whether any of the acts described in paragraph (1) of section 7508 (a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster or action),
(2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
(3) the amount of any credit or refund.
(b) Special rules regarding pensions, etc. 
In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
(c) Special rules for overpayments 
The rules of section 7508 (b) shall apply for purposes of this section.