Suppose that you are not able to complete your tax returns by April 15. Which of the following statements is most accurate?

A) You must provide adequate need in tax court, requesting extension of the deadline.
B) You can apply for an automatic extension — no questions asked, but you must enclose a check in payment for estimated taxes due.
C) You may have an extension, and the taxes are not due until the extension expires.
D) You do not have to pay interest on any taxes due on April 15, provided that you have filed for and have an approved extension prior to April 1 of the tax year.

Answer: B