The "ghost client" - do not extend - a risk


Agreed!
It can also mess up the next tax pro if the client has left but is too rude or scared to tell you they are leaving.
If an extension w/ auto-debit is desired/needed, the tax pro's attempt at e-file will reject. Yes, the taxpayer can then go send in their own extension payment, but it's still rude to make more back-and-forth for another tax pro during this time of year.
Sidebar: when clients are kind enough to tell me that they are going elsewhere, I always reply and thank them for the courtesy of letting me know. It makes it so much less awkward when they don't make me follow up to figure out if they forgot / had a big life event happen vs just going elsewhere.
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