For some that owe, I tell them wait and mail the payment on the last mail truck out of town on the due date if you want, but get the 8879 back to me right away.  Some of those rocket scientists will sign it when the get home and then mail it to me a month later.  I don't mess around with documenting anything.  If the IRS wants to come and look at the rest of my client files they can see that I don't sit on anything.  Once I get the 8879, I pack up the suitcase and put the return on the bus to the IRS.  All I can say is --------- CAGMC.