The Internal Revenue Service is seeking public comment on final regulations governing the extension of time to file estate tax returns, which allow an automatic six-month extension beyond the initial deadline – nine months from the decedent's date of death, upon proper application. Comments (due by March 25, 2013) should be sent to Yvette Lawrence, IRS, Room 6129, 1111 Constitution Ave. N.W., Washington, D.C. 20224, addressing the following:

  • whether the collection of information has practical utility;
  • the accuracy of the agency's estimates of the paperwork burden on taxpayers;
  • ways to enhance the quality, utility, and clarity of the information to be collected;
  • ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and
  • estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information