BobKamman
Level 15

I was going to point out in my earlier post that IRS is totally clueless when it comes to this, but it was getting late and I didn't think anyone paid much attention to them.  Better to read Section 6651(a), which clearly states:

In case of failure—
(1)to file any return ... on the date prescribed therefor (determined with regard to any extension of time for filing),. . .