[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: 26CFR53.6081-1]

[Page 243]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 53_FOUNDATION AND SIMILAR EXCISE TAXES--Table of Contents
 
                 Subpart L_Procedure and Administration
 
Sec. 53.6081-1  Extension of time for filing the return.

    (a) District directors and directors of service centers are 
authorized to grant a reasonable extension of time for filing any 
return, statement, or other document which relates to any tax imposed by 
Chapter 42 and which is required under the provisions of Chapter 42 or 
the regulations thereunder. However, except in the case of taxpayers who 
are abroad, such extensions of time shall not be granted for more than 6 
months. An extension of time for filing a return shall not operate to 
extend the time for the payment of the tax or any part thereof unless 
specified to the contrary in the extension.
    (b) The application for an extension of time for filing the return 
shall be addressed to the district director or 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 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) If an extension of time for filing the return is granted, a 
return shall be filed before the expiration of the period of extension.