Individuals wanting an automatic filing extension or who are making estimated tax payments will be able to make those payments by credit card. Individuals will be able to use a pay-by-phone system to charge tax payments to American Express, Discover, or Mastercard accounts for (1) the balance owed on a 1999 return, (2) a projected balance of 1999 taxes due on a request for an automatic extention of time to file, or (3) an estimated tax payment for tax year 2000. The phone system will open 1/14/2000 while the estimated tax payment option will become available 3/3/2000. The IRS also explains the e-file and payment combinations that will be available to individuals.