This is a brilliant response and I understand and agree with every word. If I may, please, I have two more questions. Then I am done.

1. Would you agree that a qualifying CA individual that has already e-filed 2022 Form 1040 still could wait until October 15 2023 to pay the 2022 income tax due?

2.What is the primary source of information on this topic other than the IRS Newswire issue number 2-23-33?

Thank you.