Casualties, Disasters, and Thefts (Publication 547) IRS.gov: Publication 547 - Main Content willful negligence or actions willful negligence or actions willful negligence or actions http://www.irs.gov/publications/p547/ar02.html Internal Revenue Service: Casualties, Disasters and Thefts willful negligence or actions willful negligence or actions willful negligence or actions Internal Revenue Service: Casualties, Disasters and Thefts willful negligence or actions willful negligence or actions Casualties, Disasters, and Thefts (Publication 547) willful negligence or actions willful negligence or actions Disaster Area Loss Credit