Additionally, by the end of this week can you provide a clear explanation of what happened to his tax return, why it was not filed on time.  My team received prior confirmation that the return had been filed and we had communicated this to the client (Janice - I understand that you and Tino shared message on this?)  If you can share this internally to our team we can review and agree how we can best explain this to the client and also ensure this does not happen again.