The taxpayer is responsible for delivering an account on
time. The responsibility cannot be passed to the agent.
You may find that the agent is to blame for the delay. If
there is any degree of blame, the agent may realise that this might
result in vulnerability to a negligence claim by the client with
the result that the agent contests your arguments more vigorously,
and with less professional detachment, than if it was only the
client's money at stake. In this situation you should not allow the
discussion to get heated or to be conducted on a personal or
unprofessional level.
