Starting in 2009 and forward, LLCs must accurately estimate and remit the LLC fee for the full taxable year by the 15th of the sixth month of that year.  For example, a 2010 calendar year taxpayer, the LLC fee ($800 minimally) is due by June 15, 2010.  Please talk to your CPA about this.

So, you received a notice from the Internal Revenue Service.  They told you that you owed more tax.  You called your tax professional who said, yep, they're right.  Your tax professional sheepishly says that you're on the hook for the tax, the interest and the penalties and then you write out a check.

With Thanksgiving now just a memory (of really incredible food consumed by even better friends and family), most Americans turn their attention to the holiday season.  Back in my native New Jersey, the weather normally gets noticeably cooler.