Part of the reason is this company cannot file a return without extension if their life depended on it, at least that appears to be the case and has been for quite a few years.  Also she owed this year for the first time ever, but know why for that -- had to pay with the extension (no problem) except they would not answer email (the way they want to communicate) about paying electronically with their software -- the canned message was that they were so busy filing extensions that it would be several days before they could get back to me.  So did it myself and two days later they said, yes we can do that.  Duh