With two months to go, I thought this week's article might serve as a reminder that for many business owners, the last day to file returns is September 15th. While the actual due date passed on March 15th, the 6-month extension commonly filed is set to expire and brings forth stiff penalties to those who are in violation. For those business owners structured as S-Corporations and Partnerships, this means a penalty of $195 per partner, per month. No further extensions are