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Section 6151(a) provides that generally a person required to
make a return of tax is required to pay such tax at the time and
place fixed for filing the return (determined without regard to
any extension of time for filing the return).3 Section 6072(a),
which prescribes the time for filing income tax returns, provides
that an individual taxpayer on the calendar year basis must file
his return on or before the fifteenth day of April following the
close of the calendar year. Petitioners' last day for filing
their 1981 return and paying the tax thereon (determined without
regard to any extension) was April 15, 1982.
Section 6513 prescribes the time a return is deemed filed
and the tax is considered paid. Subsection (a) of section 6513
provides:
For purposes of section 6511 [relating to limitations
on credit or refund], any return filed before the last
day prescribed for the filing thereof shall be
considered as filed on such last day. For purposes of
section 6511(b)(2) and (c) and section 6512 [relating
to limitations in case of petition to Tax Court],
payment of any portion of the tax made before the last
day prescribed for the payment of the tax shall be
considered made on such last day.* * *
Section 6513(b)(2) provides that for purposes of section 6511 or
6512, "Any amount paid as estimated income tax for any taxable
year shall be deemed to have been paid on the last day prescribed
3 Sec. 6151(c) provides: "In any case in which a tax is
required to be paid on or before a certain date, or within a
certain period, any reference in this title to the date fixed for
payment of such tax shall be deemed a reference to the last day
fixed for such payment (determined without regard to any
extension of time for paying the tax)."
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Last modified: May 25, 2011