What's worse is that the Late Notice was submitted on Aug 14 because Frank couldn't get it in by Aug 15 when it was due. And it's still not submitted.
The Late Notice gives an additional 5 days to get it in. Not 5 business days as Frank must think but simply 5 days. But Frank couldn't even get that straight, as he said he would get it in on the 23rd. Which is 8 days after the due date.