- 12 -
231 F.3d 1349, 1352-1353 (Fed. Cir. 2000) (discussing Rosenman
and Baral).
The Court of Appeals for the Fifth Circuit has not, since
Baral, addressed the payment/deposit distinction.
b. Form 4868 Remittances
i. Background
Section 6081(a) authorizes the Secretary to grant extensions
of time to file tax returns. 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. Individual Income Tax Return. Sec. 1.6081-4(a),
Income Tax Regs. Such an application must show “the full amount
properly estimated as tax” for the taxable year. Sec. 1.6081-
4(a)(4), Income Tax Regs.6
ii. Risman v. Commissioner
In Risman v. Commissioner, supra, a case involving section
6512(b)(3), we rejected the Commissioner’s argument that a
remittance accompanying Form 4868 (Form 4868 remittance) is an
“amount paid as estimated income tax” within the meaning of
6 Prior to its amendment in 1996, that regulation also
required applicants to remit the “balance due” shown on Form 4868
in order to obtain an extension. The IRS, however, eliminated
that requirement for 1992 and subsequent taxable years in Notice
93-22, 1993-1 C.B. 305, 306. See also T.D. 8651, 1996-1 C.B.
312, 313 (individuals may rely on Notice 93-22 for taxable years
ending on or after Dec. 31, 1992, and before Dec. 31, 1995).
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