[Swordmaker]

This article does not mention that before being granted an extension, one MUST PAY the estimated taxes that will be due... and if you want to avoid a penalty, it is usually a good idea to pay a little more.

[heleny]

See the 3rd sentence in the article:
"Simon got a four-month extension from the April 15 deadline and paid estimated taxes for 2001, a fairly routine procedure."