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sioner, supra at 911. One of the requirements set forth in that
section is that that application must show a proper estimate of
the taxpayer's tax liability for the taxable year for which the
taxpayer is seeking an extension. Sec. 1.6081-4(a)(4), Income
Tax Regs. In addition, an application for automatic extension
must be accompanied by a full remittance of the unpaid portion of
that estimated tax liability. Id. A taxpayer's estimate of his
or her tax liability is proper if, considering the information
available at the time the application for automatic extension is
filed, it is a bona fide and reasonable estimate. Crocker v.
Commissioner, supra at 908. A taxpayer is obligated to make a
reasonable attempt to gather information necessary to the proper
estimation of his or her tax liability. Id. If in the tax-
payer's application for automatic extension the taxpayer "esti-
mated his tax liability to be zero, even though he had, at the
time he submitted the request, ample evidence discrediting the
estimate," that application would be invalid. Id.
For each of the years at issue, petitioners were required to
file their return by April 15 following the close of each such
year. Sec. 6072(a). Petitioners filed applications for auto-
matic extension for the years 1989 and 1990 dated April 13, 1990,
and April 12, 1991, respectively. Since petitioners filed an
application for automatic extension for each of the years at
issue, the determination of whether their returns for those years
were timely filed will depend on whether those applications are
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