UPDATE: The e-file would not process with the diagnostic checked off.  Contacted Intuit technical support. They provided the following workaround:

On main screen, select client record, click E-File command (top left of screen above icons). Then e-file Support Tools / Disable e-file Error.  In their words, "not the recommended approach"...certainly, it would be wise to contact them if considering this bypass option.

I was able to e-file and received the IRS e-file acceptance.  Of course, advised client to lower tax withholding and increase estimated payments to cover tax liability from other income sources.