So he filed it and never told them or sent them a copy?  Did they sign the 8879's?  

I'd like to get this lady to have to pay the penalties with her E&O insurance...but since she didn't actually file the return, she did give him a copy of what she had prepared, all in a neat folder like it had already been filed... I had to call to see if it was filed or not....it was not....she told me "no it wasn't ever filed, but I didn't charge him for my time preparing it!"