I think I have asked this before, but I will do it again anyway.  How many people that are looking to claim COVID as an excuse to avoid penalties are notorious procrastinators who are looking for new buzz words to get them out of having to pay penalties?  We had a client in last week that is still pulling information together and will not meet the deadline.  They want to use the COVID exception.  However, they have pushed the deadline every year for the last handful of years that we have prepared their return.  Also, COVID wasn't really a good enough reason to cancel the vacation plans that they had earlier this year.  I'm not attaching any lame excuses in with the return when it is filed.  They are on their own if they want to go down that road.  I'll gladly go to bat for clients that have real issues meeting deadlines but I am going to sit in the dugout for anybody else.