an examination shall be treated as complete on the date that the Secretary provides the taxpayer with a notice of deficiency, or any closing document referred to in section 6103(q)(2)(A)(v), with respect to such examination. (4) Extension of due date report If a request is made for an extension of the due date for filing any Presidential income tax return, the Secretary shall, not later than 90 days after such request is granted or denied, disclose and make publicly available an extension of due date report with respect to return. Such report shall include— (A) the information described in subparagraphs (A) and (B) of paragraph (1), (B) a statement that an extension of the due date for the filing of such return has been requested, (C) the date that such request was received, (D) a statement of whether such request has been granted or denied, and (E) the due date of such return (including any extensions). (5) Treatment of failure to file In the case of a failure to file a Presidential income tax return before the close of the 60-day period beginning with the date prescribed for filing of such return— (A) the Secretary shall conduct the examination described in subsection (a) with respect to the taxable year covered by the return to which such failure relates, (B) reports made pursuant to this paragraph shall include a statement that such report is with respect to a return which the taxpayer failed to file, and (C) this section and section 6103(q) shall otherwise apply to such failure in the same manner as if a return were filed at the close of such period. The application of this paragraph with respect to any failure to file a Presidential income tax return shall not prevent the application of this section with respect to such return at such time as such return may be filed. (6) Public availability For purposes of this subsection, a document shall not be treated as having been made publicly available unless made available on the Internet. (c) Presidential income tax return For purposes of this section— (1) In