"Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question."

"On April 13, Mr. Price applied for an automatic extension of time to file a Form 1040. At this time, Mr. Price estimated that the balance of tax due was $3,800, which was paid with the extension request. The return was filed on June 20 and reflected an actual tax liability of $6,900. Therefore, Mr. Price paid an additional $3,100 when the return was filed."