Yeah, kinda hard for a client to review the preparers work if all they see is an 8879.  That sounds more like a kidnapping  -----"if you ever want to see your return alive again, give me money".  I bill my clients when they receive the return.  Some pay on the spot.  Some pay a few days later.  And of course, some take what seems like decades, but they do pay.  I probably shouldn't write a book on how to collect money, but I somehow manage to keep the doors open and keep my clients happy so I guess it works for me.