But rejections are deceiving.  How many were rejected because the ex hurried up to file to win the “dependency game”?  Then there are the rejections because the IRS hasn’t processed a Sub S election yet.  Throw in a few more rejections because there is a glitch in the software that caused “unexpected behavior.”  How about rejections over missing 1095a forms that the client forgot about?  There are lots of ways to create rejections that are out of the hands of the preparer.