 Again, while this may imply that the agency is unable to process all returns - even ones filed on paper - that is not explicitly stated, i.e. don't get your hopes up that you'll get away with a long delay in filing.
<coherence>  Again, while this may imply that the agency is unable to process all returns - even ones filed on paper - that is not explicitly stated, i.e. don't get your hopes up that you'll get away with a long delay in filing.