I really appreciate your response. All of the responses I received were informed and thoughtful. I followed up with the information offered here by calling the IRS and speaking with a representative in the legal department. Since my tax situation is very simple, because we do not have much income to report, the rep told me, while she couldn't officially speak on behalf of IRS and advise me to file late, she did explain that when $0 are owed, the penalty calculated will equal zero. So, she said as judiciously as she could, that technically it would not penalize me to file after October 15. Even e-filing may be an option as late as November, closer to Thanksgiving. So I've got my fingers crossed that the offset cam be removed by that time.
Thanks again for taking time to respond to my original post.
