§6081 — Extension of time for filing returns

- 36 - [*36] Sonis received extensions of time pursuant to section 6081 allowing them to file their 2004 tax return on or before October 17, 2005.

Section 6081 provides that an extension may be granted for the filing of a return.

ue on April 15, 1993. Sec. 6072(a). She applied for and received an automatic, 5 We note that respondent allowed petitioner deductions for substantial portions of her claimed expenses. - 7 - 4 month extension of time to file until August 16, 1993.6 Sec. 6081; sec. 1.6081-4, Income Tax Regs. Section 7502 generally provides that a return which is timely mailed will be treated as filed on the date it is mailed. However, this rule does not apply in petitioner's case because she admits to mailing her

This due date was extended by 6 months, pursuant to section 6081, to Saturday, July 21, 1990.

989, 999, 1000 (1984), is instructive in that regard: However, once our deficiency jurisdiction has been properly invoked, we will examine de novo the merits of respondent’s deficiency determinations, including his exercise of discretion under section 6081 [filing extension], to the extent that the alleged deficiency and any addition to tax within our deficiency jurisdiction (see sec.

Section 6081, however, provides that the Secretary may grant a taxpayer an extension to file for no greater than 6 months. Section 1.6081-4(a), Income Tax Regs., provides that taxpayers, upon meeting certain requirements, shall be allowed an automatic 4-month extension. A taxpayer may seek an additional 2-month extension by submitting, to the inter

An automatic extension of time to file a return extends the time to file 4 months from the date the return was originally due. Sec. 1.6081-4, Income Tax Regs. On April 15, 1991, petitioners filed a Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return for their 1990 Federal income tax return, on

dividual taxpayer is required to file a tax return on or before the 15th day ofApril following the close ofthe calendar year. Sec. 6072(a). However, a taxpayer can obtain an automatic six-month extension oftime for filing a return, - 43 - [*43] see sec. 6081; sec. 1.6081-4, Income Tax Regs., by filing an application on Form 4868, sec. 1.6081-4(b)(1), (2), and (3), Income Tax Regs. Petitioner's 2012 tax return was due on April 15, 2013, but he filed a Form 4868 to obtain an extension to file his

Their failure to request such an exten- sion suggests, once again, that the real reason they filed late was their beliefthat the filing deadline did not matter because they were expecting a refund. In sum, we conclude that petitioners did not exercise ordinary business care and prudence and that they have not established reasonable cause

And if petitioner were to receive a hypothetical refund ofthe $87.08, respondent would not be required to pay interest on that amount ifit was returned within 45 days. S_e_e sec. 6611(e). Thus, even ifwe were permitted to grant petitioner interest for the period for which she requests it, that period would be limited to November 29, 2008

Section 6075 establishes that an estate tax return must be filed within 9 months after the decedent’s death, and section 6081 allows the Secretary of the Treasury to grant an extension of time to file for no more than 6 months.

The Government moved for summary judgment, arguing that section 6081 was committed to agency discretion .

The Government moved for summary judgment, arguing that section 6081 was committed to agency discretion.

Regulations promulgated under section 6081 provide that an individual can obtain an automatic 4-month extension of time for filing his or her income tax return by filing Form 4868, Application for Automatic Extension of Time to File U.S.

Petitioners requested an extension to August 15, 1999, to file their 1998 return. Petitioners obtained such extension for filing their return. However, petitioners testified that their 1998 return was filed in October of 1999, while respondent contends that petitioners’ 1998 return was received by respondent on April 6, 2000. - 14 - Res

989, 999, 1000 (1984), is instructive in that regard: However, once our deficiency jurisdiction has been properly invoked, we will examine de novo the merits of respondent’s deficiency determinations, including his exercise of discretion under section 6081 [filing extension], to the extent that the alleged deficiency and any addition to tax within our deficiency jurisdiction (see sec.

The older version of section 6404(h)(1) (old section 6404(h)(1)),7 provided: If the Secretary extends for any period the time for filing income tax returns under section 6081 and the time for paying income tax with respect to such returns under section 6161 for any taxpayer located in a Presidentially declared disaster area, the Secretary shall abate for such period the assessment of any interest prescribed under section 6601 on such income tax.

The older version of section 6404(h)(1) (old section 6404(h)(1)),7 provided: If the Secretary extends for any period the time for filing income tax returns under section 6081 and the time for paying income tax with respect to such returns under section 6161 for any taxpayer located in a Presidentially declared disaster area, the Secretary shall abate for such period the assessment of any interest prescribed under section 6601 on such income tax.

305, released September 15, 2001, the Commissioner announced relief under section 7508A, section 6081 (providing for extensions of time for filing returns), and section 6161 (providing for extension of time for paying tax) for taxpayers affected by the terrorist attacks on September 11, 2001.

1986, the maximum extension available for filing an estate tax return is 6 months and under sec. 6161, I.R.C. 1986, the maximum extension for paying the estate tax is 1 year. R approved a 6-month extension for the time to file and a 1-year extension for the time to pay the estate tax. The extended due date for filing the return wa

Section 6081, however, provides that the Secretary may grant a taxpayer an extension to file for no greater than 6 months. Section 1.6081-4(a), Income Tax Regs., provides that taxpayers, upon meeting certain requirements, shall be allowed an automatic 4- month extension. A taxpayer may seek an additional 2-month extension by submitting, to the inte

1.6081- 4(a)(1), Income Tax Regs. Petitioner filed his 1994 return on October 19, 1995. Included with the return was a copy of Form 2688, Application for Additional Extension of Time to File U.S. Individual Income Tax Return,4 in which petitioner requested an additional extension of time until October 16, 1995,5 to file his return.

ailure to file continues, not to exceed a maximum of 25 percent. Sec. 6651(a)(1). Petitioner's 1992 return was due on April 15, 1993. Sec. 6072(a). She applied for and received an automatic, 4-month extension of time to file, until August 16, 1993.4 Sec. 6081; sec. 1.6081-4, Income Tax Regs. Petitioner's return was not received by respondent until November 9, 1994. 4 Since Aug. 15, 1993, fell on a Sunday, petitioner was allowed an extra day to file the return. Sec. 7503. - 15 - Petitioner did no