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Option 2: "comply"
Explanation: The word 'comply' is the most appropriate choice as it directly relates to meeting legal obligations, such as tax filing requirements. The context indicates that taxpayers are seeking extensions to comply with IRS deadlines, thus avoiding penalties and mistakes.
Option 1: "obey"
Explanation: The term 'obey' implies following rules or commands, but it does not fit the context of tax filing, which is more about meeting obligations rather than simply obeying. The text discusses taxpayers applying for extensions to avoid penalties, which suggests a more formal compliance with regulations.
Option 3: "fulfill"
Explanation: While 'fulfill' suggests completing a requirement, it does not capture the legal aspect of adhering to tax regulations as effectively as 'comply.' The text emphasizes the importance of meeting IRS deadlines, making 'comply' a more suitable choice.
Option 4: "observe"
Explanation: The term 'observe' typically refers to following or adhering to rules, but it lacks the specific legal connotation present in the context of tax obligations. The focus of the text is on compliance with IRS deadlines, which is better represented by 'comply.'
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