I was disappointed that Mr. Tate failed to file an extension as I requested. I have since been penalized a 460 dollar late fee along with another penalty. He did offer to pay the penalty less what I owed for his services. I called him to discuss this matter but my call was not returned. I felt like him and his assistant dropped the ball on this and now I am the one paying for it. I would not recommend an accountant who forgets to file extensions and then leaves his client holding the bag.