[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR156.6081-1]

[Page 460-461]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 156_EXCISE TAX ON GREENMAIL--Table of Contents
 
                 Subpart B_Procedure and Administration
 
Sec. 156.6081-1  Extension of time for filing the return.

    (a) Authority to grant extension. District directors and directors 
of service centers are authorized to grant a reasonable extension of 
time for filing any return, statement, or other document that relates to 
any tax imposed by chapter 54 (Greenmail) of the Code and that is 
required under the provisions of chapter 54 or the regulations 
thereunder. However, except in the case of taxpayers who are abroad, 
such an extension of time shall not be granted for more than 6 months. 
An extension of time for filing a return shall not extend the time for 
the payment of the tax or any part thereof unless specified to the 
contrary in the grant of extension.
    (b) Application for extension. The application for an extension of 
time for filing the return shall be addressed to the district director 
or the director of the service center with whom the return is to be 
filed and must contain a full recital of the causes for the delay. It 
should be made before the expiration of the time within which the return 
otherwise must be filed, and failure to do so may indicate negligence 
and constitute sufficient cause for denial. It

[[Page 461]]

should, where possible, be made sufficiently early to permit 
consideration of the matter and reply before what otherwise would be the 
due date of the return.
    (c) Filing of return. If an extension of time for filing the return 
is granted, a return shall be filed before the expiration of the period 
of extension.