still waiting for irs decision on 2005 return

[mj2]

i appealed a bill i received from the irs several months ago asking me for self-employment taxes from 2005. a few months ago, after they received my explanation why i disagree, they sent me a letter saying they would review my case and let me know by 4/14. ummm......gee thanks. well, now its 4/11 and i still have no response. obviously, i need to do my 2006 return so do i........

a) do my taxes the same way i did them in 2005 and then file an amended return if they reject my argument from 2005.

or

b) file for an extension and wait for their ruling on 2005.

if i file for an extension, do i also need to file for an extension for my state taxes separately or is it automatic if you file for an extension for your federal taxes?