Affected individual and business taxpayers with an original or extended filing or payment due date falling on or after April 27 and on or before June 30 have been postponed to June 30.

FORBES: IRS Announces Tax Relief for Joplin, Other Areas Affected By Storms

Affected individual and business taxpayers with an original or extended filing or payment due date falling on or after April 22 and on or before June 30 have been postponed to June 30, 2011.

FORBES: IRS Announces Tax Relief for Joplin, Other Areas Affected By Storms

Affected individual and business taxpayers with an original or extended filing or payment due date falling on or after May 3 and on or before July 5 may be eligible for an extension to July 5, 2011.

FORBES: IRS Announces Tax Relief for Joplin, Other Areas Affected By Storms

In those circumstances, the notice must state the reason for the increase and disclose that the increase will cease to apply if the creditor receives six consecutive required minimum periodic payments on or before the payment due date, beginning with the first payment due following the effective date of the increase.

FORBES: Many Credit Card Issuers Hiding Penalty Rates, Study Finds