Since many deaf-eared clients will not timely file; we try contacting them but if unreachable I extend anyway. I don't know if one-time IRS OPR director Karen Hawkins' opinion about not filing extensions without clients' permission ever became a 230 reg, but they don't enforce it anyway (as Patton once said about the army - "They have their agenda; I have mine"). IRS' is to impede business and take their money; mine is to facilitate it and prevent that.
The only thing I see we can do is avoid it (file the extensions). Until not so long ago, you could write and expect reasonably quick replies from Audit before Collections got around to you. No more! My last two outing were disasters: (1) Took 5 months and many letters proving they cashed my check. (2) My error - filed 2014 payroll on a 2013 941 form; wrote many letters, they billed additional 2013 tax, wanted new 2013 W-2s, and listed 2014 as delinquent. Lucked out calling the Taxpayer Advocate and got a sharp agent who asked for POA and my letters. I faxed, she fixed - 15 minutes. Got a laugh when she read the IRS letters and confirmed my opinion of IRS, declaring "This is absurd!" (Call your state's TA - when they're good, they're very, very good).
As to approval of extension changes, it depends on whose ox (clientele) is gored. I don't like it wholeheartedly, halfheartedly, or any other way because I have 1065s, but no 1120s; those with many corporate clients likely feel the opposite. But I really don't like the new payroll deadline; it's all I can do to get the info by 1-31, much less correct wrong addresses or numbers employers don't have (yes, yes; I know they should have this, but as a practical matter some don't, and unless you can afford to emulate the "Soup Nazi" attitude, you have to suck it up).