BRVA_PREPARER
Level 2
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When a k-1 shows up on the due date, there’s not a lot of “business planning” one can do, unless you want to tell your business client to get lost.  With the price that proseries charges, you expect them to be available at critical times or have a good explanation why they weren’t.  Blaming the customer with a lame excuse like that is unacceptable.