They can file for an extension themselves. In reality though could elimate all deadlines as just make a flat tax. Make all income taxable as well dividends and stock sales and such. Can make 3 tiers though. 10 to 12 % for lowest income earners, middle class say 15 to 17 and for high income 25 then add a nation 2 - 3percent sales tax. No deductions just straight what you make is taxed at 1 rate depending on previous years earning to determine rate. Then that way also rich person wants to buy a big boat needs to pay tax middle income same and low. only exception is non junk food which would be exempt from taxes, so cheese, meat eggs etc. Buy chips and soda and other junk food taxed.