 bill for the previous year they hadn't paid the estimates they were facing a quarter of a million in penalties it was a brand new startup company they would have had to go hat in hand to the bank and you know you don't really look like a very uh good credit risk when you go to the bank and say hey we screwed up our taxes and we need an emergency loan so we were in real bad shape i brought the top tax attorneys in for two weeks we studied everything there was no solution