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Yes there is a cite for an extension not being valid if it was filed after the return was filed. No, I don't know it offhand and am not going to research it right now. There may be one other hope for the CPA. Had the taxpayer already reviewed the return and authorized the CPA to file it electronically on their behalf? I think the taxpayer must sign a "Declaration of Taxpayer" form. If the taxpayer had not done so, then the CPA's inadvertent filing of the return may be equivalent to filing an unsigned return - not a valid filing. If this is the case then an extension filed afterwards is arguably still a valid extension as no valid filing of the return occurred. Personally I'd rather not have to be the one to prove this to the IRS should they question the extension, the timing of the contribution or the deduction, but if there is nothing else left, it may be something to hang their hat on.