The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in a federally declared disaster area when at least one area qualifies for FEMA's Individual Assistance program. Ordinarily, this means that taxpayers need not contact the IRS to get disaster tax relief.
I take it to mean that if your address is within the Disaster Zone you will automatically get the extension and do not need to request one. Although if you want to you may also request one. The important point is where the IRS has your address.
