Which of the Following Statements Concerning Extensions of Time to File

Multiple Choice

Which of the following statements concerning extensions of time to file an individual tax return is false?

A) The extension of time to file does not extend the time for payment of any tax due.
B) An individual may receive an automatic extension of the filing date without providing any explanation to the IRS.
C) The extended due date of a calendar-year individual tax return is October 15 of the following year.
D) An extension request must be filed before the end of the taxable year.