".... client that doesn't get their stuff into a preparer until January of the following year can't be in that much of a hurry to get their return processed quickly"
Au contraire Mr. Yote - it depends on the why.  My client (delinquent on four years worth...) is chompin' at the bit for his 2017 to get finished because the FTB is um, well, let's say that they are a bit displeased with him.