But I am guessing,,,,,,,,,,, taxpayer that are late on April 15 will receive no consideration.
Government: we can be as late as we want to be.
Taxpayer: Oh, I am running a bit late myself, we are good right?
Government: No, you cannot be late, there will be fees and fines if you are.
Taxpayer: What if I am still waiting for an answer to a question?
Government: You can refile for a refund in the future if you are due a refund. But you can't be late. Ever. Oh,,, if you owe us more money there will be late fees as well.