We've had 5 extensions denied in a batch of 15 that were sent in; 2 approved, and haven't heard from the other clients yet. I FINALLY got through to the IRS. Clearly a breakdown in IRS correspondence because she told me the address to send the appeal to was on the CP216H. If it was, I wouldn't have called. So, to save you all some hold time on the IRS (took 4 days of "call back the next business day" + 15 minute hold today), You have to send a copy of the extension plus proof of timely filing to Internal Revenue Service, Attn: EP Accounts Unit, MS: 6552, Ogden, UT 84201 or fax to 877-792-2864