The answer was absolutely accurate and concise.  I took it one step further and set up the first quarterly estimate electronic withdrawal with EFTS for my client since it was my error that it didn't get done.  Note: Future quarterly estimate withdrawals must be set up within 30 days of the withdrawals. 

NP, @westate1!  Personally, I would hesitate to touch any account that rightfully belongs to a client and not designed to be accessed by third-parties in the absence of official guidelines or clear regulations.