Thanks, QBteach

The central issue, that I failed to directly state in my initial, involves the CPA who suggested not filing for several years (2018 to 2020) and then filing an initial and final tax return to capture all costs to produce the final NOL (2021).  His suggestion was mainly to save me time (and get his client her K-1 sooner.)  I know his suggested procedure is not allowed.  But what would be the pros and cons of his approach?