I did speak to Rose and she was able to recover these 3 large client files.  The NEWEST issue is that 5 clients FAILED the W2 submission to SSA and Colorado Dept of Revenue because "change in FEIN number".  These 5 clients have not changed their FEIN and I have filed these forms for years.  Considering 3 of these files were repaired on 1/30/26 and the state of Colorado did not extend the due date (1/31/26) the filings are considered late and will incur penalties.  Who is responsible for these penalties?