Thanks! Research tells me that it is common amongst CPAs who are in the same general locale and trust one another. I've heard from several today. There are all manners of reasons an EFIN can be cancelled or not issued in time, change in location not approved in time, we all know the IRS don't we?

I also learned from a CPA in practice almost 40 years that paper file is often best for many reasons not the least of which it lessens the chance of audit. So there's that.  

I don't know nothin'