Ms. JR has been very ill since the beginning of the year and unable to attend to any financial matters. Her CPA advised that she request an automatic extension of time to file her prior year Form 1040. Ms. JR likes this idea because she believes the balance of tax due with the return will be at least $20,000, and she wants to avoid paying this tax for as long as possible. By requesting the extension, how long can Ms. JR delay paying the $20,000 to the Treasury?