Well, as sure as I can be without being the bank.  I have access to view their accounts online.  I don't file the returns until I look to make sure they are showing enough cash in the accounts.  

Yes, I agree that it is strange that both fed and state would indicate the same reason.  Just covering all bases as to what the problem might be.  Seems like it will be impossible to actually know for sure.  The penalties are quite stiff though so kind of makes you afraid to do electronic, kwim?