Unfortunately, the IRS rep denied my request by phone today.  She said the client will be sent a notice and have the chance to appeal.  What a pain.  In the throws of tax season and now this, I found 2 today that I thought the change of EFTPS password went through.  I'm planning to request abatement now via written letter and print screens of the attempts and rejects.  The penalty and interest = ~$350.  Not an enormous amount but I will have to eat the penalty if the IRS refuses to abate.  Besides that the issue takes so much time to resolve, time I do not have.