@George4Tacks  "The only out is to paper file, which is a form of purgatory in today's IRS mail processing."

Why do you say that?  If the taxpayer is expecting a refund, he should have filed months ago.  Probably would have avoided this problem, too.  If it's a balance-due return, does anyone know if the private lockboxes are cashing checks?  And maybe he owes but can't pay right now.  Better to get the bill in November, than August.