Thanks to a seldom-observed holiday, the Internal Revenue Service announced that taxpayers will have until April 17 to file their 2006 returns and pay any taxes due.April 15 falls on a Sunday in 2007, while April 16 is Emancipation Day, a legal holiday in the District of Columbia.

The IRS had previously announced that residents of the District of Columbia and six eastern states would have an April 17 deadline because they are served by a processing facility in Massachusetts, where Patriots Day is observed on April 16.

The April 17 deadline will apply to the following:

* 2006 federal individual income tax returns;

* Requests for an automatic six-month tax-filing extension;

* Tax-year 2006 balance-due payments;

* Tax-year 2006 contributions to a Roth or traditional IRA;

* Individual estimated tax payments for the first quarter of 2007; and,

* Individual refund claims for tax-year 2003, where the regular three-year statute of limitations is expiring.

Other tax-filing and payment requirements affected by this change are described on the IRS Web site at www.irs.gov/publications/p509/index.html.

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