The Internal Revenue Service has instructed military personnel and others serving in Operation Desert Storm to write "Desert Storm" at the top of their 1990 federal income tax returns and on envelopes. People who represent taxpayers serving in the combat zone and file tax returns for them also should mark "Des-ert Storm" on those returns and any IRS correspondence sent to taxpayers in the combat zone.

By writing "Desert Storm" on tax returns, correspondence and envelopes, the IRS will be alerted to taxpayers entitled to tax relief, including extension of the time to file, suspension of all collection and examination actions and suspension of interest charges on back taxes.Any notices sent to these taxpayers regarding tax collection or examination matters require no action other than writing "Desert Storm" on the top of the notice and returning it to the IRS.

The IRS is also recognizing power of attorney or a statement signed by the taxpayer that authorizes another person to act on his or her behalf in handling federal tax filing documents. A specific form used to be required. A copy of the general power of attorney or authorization statement must be attached to the tax return.

If it is not possible for the spouse of a taxpayer serving in Operation Desert Storm to obtain a signed authorization, the IRS will accept a written statement explaining that the husband or wife is serving in the combat zone. The statement must be signed by the spouse filing the return and attached to the tax return.

The IRS will also make speakers available to groups of taxpayers, including support groups typically made up of family members of Operation Desert Storm troops. Call 1-800-TAX-1040 or visit a local IRS office for information.