Taxpayers will have extra time to file and pay because April 15 falls on a Sunday in 2007, and the following day, Monday, April 16, is Emancipation Day, a legal holiday in the District of Columbia.
The IRS also gave an additional extra day to Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont and the District of Columbia.because Massachusetts celebrates Patriot's Day as a State Holiday (Boston Marathon, Red Sox at 10am) and all schools and most Boston area businesses have the day off.
All others (except Sportsbook.com) must pay up by April 17.