Au contraire, 99! I don't think they can release those unbalanced financials pro forma without a pretty clever debit heading on that balance sheet for the 941 taxes taken from payroll? Gee, what heading do you suppose they would use to show that liability? "Uncapitalized Proceeds of US Treasury Tax Evasion"? "Retained Capital Larceny"? "Undistributed Net Gains from Embezzelment"? I have been trying to picture how they draw up a balance sheet that doesn't increase their troubles with the IRS tenfold by it then having to be used to file what would be a false tax return. They could have put off filing 2010 until October 2011. It will be interesting to see what they do as they lose the ability to request filing extentions. IMHO.