Perhaps I wasn't clear. I did not pay any amount on Jan 15th because I planned to file by January 31st as I am allowed to do by law without penalty. If I cannot file by January 31st then in not making my January 15th payment I will be considered late and I will owe penalty. If I make the payment now and file on February 12th, I will be considered late and I will owe penalty. AFAIK the law did not change, the only thing that changed is that the IRS is just not ready to accept returns on January 31st, is this correct?
