The IRS has granted a six-month tax filing and payment extension to those affected by the shootings on Monday, Apr. 16, at Virginia Tech, in Blacksburg, Va. The relief applies to the victims, their families, emergency responders and university students and employees. The IRS's action no doubt was prompted by the scale of the crime, the worst mass shooting in U.S. history.

Taxpayers affected by the events at Virginia Tech have until Oct. 15, 2007, to file and make payments associated with their 2006 individual tax returns due Apr. 17. No filing and payment penalties will be due for those qualifying for the extension as long as returns are filed and payments are made by Oct. 15, 2007. Taxpayers that want to claim the 6-month relief are advised to call IRS at 1-866-562-5227 and identify themselves as affected by the shootings before they file and/or make payment.