Thank you to the IRS National Public Liaison for response to question involving California power outages on 17 October 2019.
The IRS monitored the power outages of Pacific Gas & Electric and the impact on taxpayers ability to timely file returns by the Oct. 15 deadline. Taxpayers affected by the power outage who were not eligible or did not file for an extension, should make every attempt to file as soon as possible. If a taxpayer is assessed a delinquency penalty due to this issue, they may respond to the notice of penalty by requesting relief for reasonable cause. Reasonable cause is granted on a case-by-case basis.