poll - client extension letter. Are you requiring clients to authorize an extension...
Are you requiring clients to provide written authorization before you file an extension?
In the past I have not sent authorization letters to clients. But the AICPA recommends it. And I have a stickly situation with an impending divorce and one spouse is not responding to me (while the other wants to file). I don't know what will happen so CYA, as they say!
