SRL for [penalized]: Returns for 1988 from people with six - month filing extensions were due Monday , but the IRS says people in the disaster areas wo n't be [penalized] for late filing if their returns are marked `` Hugo '' and postmarked by Jan. 16 .
ARG-M-MOD: wo | ARG-M-NEG: n't | ARG-1: people in the disaster areas | ARG-2: for late filing | ARG-M-ADV: if their returns are marked `` Hugo '' and postmarked by Jan. 16