Comment on FR Doc # E8-25638

SOME OF OUR CLIENT'S HAVE NOT RECEIVED THE FULL OVERPAYMENT OF 2007 TAX APPLIED TO 2008, OR THE AMOUNT DEPOSITED INTO THEIR BANK ACCOUNT WITH REGARD TO THEIR 2007 REFUND HAS NOT BEEN FOR THE FULL AMOUNT. THIS APPARENTLY IS DUE TO THE FACT THAT OUR OFFICE FILES THE EXTENSION, FORM 4868, ELECTRONICALLY, AND THE EXTENSION PAYMENT IS MAILED ON OR BEFORE 4/15/08, CERTIFIED RETURN RECEIPT, SEPARATELY WITHOUT A PAPER COPY OF FORM 4868. THE TAXPAYERS ARE APPARENTLY BEING ASSESSED INTEREST ON LATE PAYMENT FROM 4/15/08 TO THE DATE THE EXTENSION PAYMENT IS POSTED BY THE IRS. SINCE BOTH THE EXTENSION AND THE RELATED PAYMENT WERE TIMELY FILED, NO INTEREST CHARGE SHOULD APPLY. WHAT CAN BE DONE TO RECTIFY THIS PROBLEM?