"Victims of the Valley and Butte fires that took place beginning on September 12, 2015 in parts of California may qualify for tax relief from the Internal Revenue Service.... [C]ertain deadlines falling on or after Sept. 12, and on or before January 15, 2016 have been postponed to January 15, 2016. This includes the Sept. 15 estimated tax deadline, the 2014 corporate and partnership returns on extension thru Sept. 15, and the Oct. 15 deadline for those who received an extension to file their 2014 return.... This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56."