Form 4868,a Six-Month Extension of Time to File,allows a Taxpayer

question 67

Multiple Choice

Form 4868,a six-month extension of time to file,allows a taxpayer to

• A)avoid interest on underpayment of taxes due.
• B)extend the filing date of the return as well as payment of the tax due.
• C)extend the filing date of the return but the estimated amount of tax due must still be paid by the original due date of the return.
• D)extend the filing date only at the discretion of the IRS.

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Definitions:

Diversity of Citizenship Jurisdiction

Jurisdiction in federal courts arising from cases between citizens of different U.S. states or between U.S. citizens and foreign nationals or entities, intended to prevent state bias.

Writ of Certiorari

A court order in which a higher court reviews a decision of a lower court.

Original Jurisdiction

The authority of a court to be the first to hear a case, rather than reviewing a decision made by another court.

Appellate Jurisdiction

The authority of a higher court to review and potentially change the decision of a lower court.