I'm having a problem with my CPA. He was supposed to file my 2014 tax return by the October 15 extension deadline, but he couldn't get to it in time (he said I wouldn't be penalized if he missed the deadline since I am due to receive a refund). Then I talked to him at the beginning of this month and he said he finished my return and would file it, but it's 2 weeks later now and he still hasn't filed it yet.
A page on the IRS web site says that:
If you fail to file, we may file a substitute return for you.
Does anyone know how much time the IRS gives you once the filing deadline has passed before they file a substitute return for you? I want to know how much more time I should give my CPA before I try to file the return myself.