Final answer:
Taxpayers can request an extension of time to file their taxes if they are unable to meet the traditional deadline. This allows them an additional six months to file their tax return.
Step-by-step explanation:
Some taxpayers may request to have their taxes assessed in 18 months. This option is known as an extension of time to file. If a taxpayer is unable to file their tax return by the traditional deadline, they can request an extension to give them more time. An extension typically grants an additional six months to file, moving the deadline from April to October. By requesting an extension, taxpayers can avoid late-filing penalties as long as they pay any taxes owed by the original deadline.