I recently discovered I neglected to transmit a client's return back in April. I fulfilled supplying the client with his copies, instructions and payment due vouchers. Payments were made by he deadline. I believe while waiting for the signature forms to be returned, I accidently marked the returns as completed in error. It simply fell through the cracks. I wound up transmitting their federal & state returns Oct 31, when the error was discovered. What should I expect as the repercussions? Will the FTA work if a late filing penalty is assessed? I am so upset about this, as you can imagine.