I wish I could be lazy. Work is still there. I've been tackling lots of returns on extension (many brought in on April 10 or later), doing them to the point where I know what info is still needed. And how many of those clients have delivered the info? You guessed it. They'll wake up October 10. Except, of course, those clients who suddenly need to refinance their business or home or whatever. They show up will all the missing info and start calling the next day to see if their return is done. I keep repeating to myself "your problem is not my problem." I refuse to let them stress me outside of tax season.
There's also the estate and trust returns with their own deadlines. The gift tax returns where no tax is due so being a little late doesn't matter that much. I do find that the clients I'm working on at this time of year tend to be disorganized and their returns are complex. I just finished one who had NINE LLCs (each with its own issues), two with foreign income exclusions, one whose "Quickbooks accounting" consists of nothing but his bank statements, a couple theft losses (internet scams, had four others during the season), a partnership that just dissolved, etc. Good thing it's off season so there's time to do the research. Oh, and lots of amendments--everything from really late corrected brokerage statements (or corrections to the corrected ones) to people suddenly finding yet more student loan interest or property taxes.
What's nice, though, is that the pace is so much different. Hours 9 to 5, no 7 days a week (actually trying to do four). Coming home, having a real dinner, and then being interested in booting up the computer. During tax season I have no interest in my personal computer after staring at one all day and half the night. Like others here, I too am behind in so many things that just got pushed aside during tax season. I will not stress, I will get to them when I get to them, and who wants to bet how many of them actually get done by the time 2014 filing season is here? Is it just me?