Our books are not ready when it is time to file
A return is only as accurate as the bookkeeping behind it, and a lot of shops arrive at filing season with a bank feed full of miscategorized transactions, a loan balance that doesn't match the actual note on the new service van, and a depreciation schedule that was never updated for last December's equipment purchase.
Sorting that out while trying to prepare the return takes real time, and it usually means the return finishes later than planned or lands on an extension the owner wasn't expecting.
A rushed cleanup under deadline pressure raises the odds of an error on the filed return, and an extension that isn't clearly communicated can leave an owner thinking a return was filed when it wasn't, which by itself can trigger a failure-to-file penalty on top of whatever tax is owed.