Tax planning is integral to all entities and in my office is done carefully and thoughtfully and is never rushed. We have also tried to educate our clients over the last few years regarding extensions. As tax information comes to the taxpayer later and later each year, our window to prepare returns grows narrower and narrower, approaching April 15th. Realistically, there is no reason to rush to prepare a return by April 15th just to file a document. I would much rather extend the return, particularly complex returns, and prepare them after April 15th, when time allows us to thoroughly digest the tax information and prepare a comprehensive tax return. We set deadlines for our clients and WE DO NOT CONTINUE TO PREPARE RETURNS RIGHT UP UNTIL MIDNIGHT ON APRIL 15th. That is just not an efficient, accurate or intelligent way to prepare returns. It’s not a process that is good for the clients, or my staff. Our goal is to file as many returns as is accurately and reasonably possible by the April 15th deadline; all other returns are extended. Our clients have welcomed this approach, as it also takes the pressure of them, and it allows us to plan properly for the next year while preparing the current year’s returns. We file all returns, with very few exceptions, electronically. All tax returns are reviewed by Susan Jarvis prior to filing and delivery to the client.