WHEN LOOKING AT THE DEFINITION OF GROSS INCOME FOR FILING REQUIREMENTS, HAS IT CHANGED SINCE COVERED STOCKS ARE BEING REPORTED? IT USED TO BE GROSS SALES OF STOCK WOULD TRIGGER FILING REQUIREMENT, BUT I HAVE A CLIENT NEW TO ME THAT DIDN'T FILE LAST YEAR ..LARGE GROSS SALES $.  BUT A NET LOSS.THEY HAVE RECEIVED NO DEFICIENCY LETTER TO DATE