I don't have the issue of not returning -------------------- not returning on time is another issue.  Every year they get the speech that they can wait until the last wagon train out of town to mail their payment for the balance due, but please return the 8879 as soon as possible so I don't have a mountain of returns to transmit on the deadline.  To top it off, they tend to think that having the 8879 postmarked by the due date somehow gets the form back to me timely.  I keep on threatening to say screw it and just transmit the return late, just to make a point.  But then again, I would have to deal with clients crying that the IRS wants them to pay penalties for late filing.  As someone used to say "I've got morons on my team".