For those who have not been there: My favorite saying about California is that it’s a great place, except for where the people live. Well, not many people live around Lake Tahoe, although sometimes it seems like half the country is visiting at the same time. I have wonderful memories of an April 2019 trip that included a half-day drive all the way around the lake, fueled the night before by a buffet feast on the 23rd floor of a casino on the Nevada side. We left the next day, driving down to Sacramento on one of the most scenic highways anywhere even though some of the route was charred by fires several years earlier.

IRS will probably extend the September 15 and October 15 due dates for residents of fire-threatened areas. But I wonder what they will do for practitioners who live there but work for taxpayers elsewhere.