BobKamman
Level 15

The return isn't finished and delivered yet?  That gives you more leverage than most of us have with deadbeats.  Not that I have much problem with no-pays.  It's the slow-pays who annoy me.  

I'm thinking of sending a letter with the second notice.  "Next year we plan to reduce our clientele, by dropping the last five clients to pay this year.  Right now there are six of you left."