The Michigan Business Law Journal
Vol. 33, Issue 2
Your client (or even you) failed to file income tax returns or obtain an extension on April 15. That was not the end, but rather, a beginning. What a taxpayer does, or refrains from doing, determines whether he or she is headed to a solution, or a far more painful ending down the road. The common cause for non-filing is that a taxpayer did not have the money to pay the taxes. Now what?