If your is are normally required to file electronically, you have the option of filing on paper while the electronic filing system is off-line.

FORBES: Filing Deadline Extended for Some Charities

In fact, the situation seems worse today than ever before, both because of the growing complexity of the system and electronic filing.

FORBES: Don't Robo-Sign Tax Returns

The state has an electronic registration system and allows e-filing of returns.

FORBES: CA's Amazon Tax Hits The Nation Sept. 15, 2012

To take one example, an ObamaCare-mandated update to a major computer network called the System for Electronic Rate and Form Filing, which governs insurance approvals, has been delayed by months.

WSJ: Review & Outlook: Hope and Exchange