https://www.siliconvalley.com/2023/01/13/storm-victims-now-have-until-may-15-to-file-tax-returns-irs-says/

Have the recent atmospheric rivers of rain and wind storms ravaged your home, property or business?

If so, then the IRS understands it may put a damper on your filing of federal individual and business tax returns and the making of tax payments. It is willing to cut you some slack.