The Internal Revenue Service said it is closing a loophole that allowed procrastinating taxpayers to slip out of the country briefly on April 15th and gain an automatic two-month extension on filing their income taxes. The new ruling, announced Monday, is effective for tax forms due next month, and requires taxpayers to be out of the country for at least two weeks, including April 15th, to qualify for the automatic extension. In the past, someone who left the country for just hours or minutes on the 15th was eligible.