Again, many thanks for your time and comments.

Based on my reading on section 10.28 and the last sentence of that section as per your suggestion, it seems that we are clear on section 10.28.

As per your comments that if going strictly by Pub 1345, we would have breached stockpiling. As Pub 1345 stockpiling does not address the non-payment of fee, does the last sentence of section 10.28 override Pub 1345 stockpiling in regards to client not meeting his performance of his contractual obligation to pay fees with respect to 2018 return?

0 Cheers