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April 15th has not always been the filing deadline. March 1st was the date specified by Congress in 1913, after the passage of the 16th amendment. In 1918 Congress pushed the date forward to March 15th, where it remained until the tax overhaul of 1954, when the date was again moved ahead to April 15th. For further information on the choice of April 15th as the filing date see Yahoo! and Fortune "Great questions of our age: Why is tax day April 15?" by Jessica Sung. Fortune, Apr 15, 2002. (Volume 145, Issue 8; page. 64,).

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