"The client is working on closing the corporation but just needs a final return."

If the asset sale took place in 2022 and client is working on closing the corporation now, 9/15/23, 2022 is not a final return.

@BobKamman About 6 months ago or so I read that IRS said they were going to (finally) start matching 8594s. It's probably on the back burner now that they're going after millionaires.

If this were in my office, the return would not be going out today.