The IRS has announced (IR-2005-110) relief for taxpayers affected by Hurricane Rita:

The President issued major disaster declarations covering Texas and Louisiana, effective Sept. 23, 2005.  Taxpayers affected by the hurricane may be eligible for relief. Deadlines for affected taxpayers to file returns, pay taxes and perform other time-sensitive acts have been postponed to Feb. 28, 2006, the same extended date that Congress granted to taxpayers affected by Hurricane Katrina. In the hardest-hit areas –– those counties designated by the Federal Emergency Management Agency (FEMA) as “individual assistance areas” –– the tax relief will be automatic, and taxpayers won’t need to do anything to get the extensions and other relief available.

For tax resources related to Hurricane Katrina, see here.