We had two returns two years ago that we filed extensions for that bounced.  We paper filed both returns with the sub S election.  We tried e-filing the returns last year and both bounced.  So we paper filed the 1120S returns once again.  The other day I filed extensions for both entities.  One cleared and one bounced.  Evidently the IRS has made a dent in their pile, but not a very big dent.