As a side note, I have had to fax W-2s for two clients this year in order for the IRS to process their returns.  The one client normally has a sizable balance due, so I'll cut a little slack on that one.  The other one tends to have larger refunds.  Same address, same employer, same, same, same.  Only the year has changed.  I had to send his W-2 last year too.  Why oh why?