The topic of extensions I find interesting but challenging. Say a client calls but at the time I am called I am all booked up.. if they are new clients I still have to devote a fair amount of time to get them in my system to file the extension and there is the issue of them owing or not.. And the other issue that I struggle with is some people will not go on extension and they will only go with you if you get it done before the regular deadline.. oh well.. just some things I deal with when it comes to extensions.