| http://www.w3.org/ns/prov#value | - There is nothing in the instructions that suggests the taxpayer or preparer or other representative has to sign the extension.Check out the form here:https://docs.google.com/viewer?url=http://www.irs.gov/pub/irs-pdf/f4868.pdfNo signature line anywhere!Of course, you could have done the same thing for your mom without filing an extension, just by sending in a quarterly estimated tax payment of $300
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