From your response I have to assume that if a client wants you to set up electronic payment of tax due with their return you would refuse to do so? Or if they wanted you to set up automatic withdrawal of ES payments you would refuse to do so?

Don't get me wrong. That is your choice. Me personally, one thing I refuse to do is MAIL anything for a client.

But, I will gladly accommodate a client who requests electronic payment of tax due or ES auto withdrawal. I do make them aware that they have to monitor their account to verify what they wanted to happen actually did happen. They also have to provide me the bank account info in a written form.