@Johnny SmithSame boat and we carry them over to future years.

You may not have this problem in NM, but here where those letters are reversed we have bitter cold winter to consider.

Not sure what the NY refund situation is, but the federal refund is amortized with carry over credit until used up so that you never receive a refund from the IRS greater than what you paid in for the year.

Wholesalers typically do not carry Errors and Omissions (E/O) insurance, so even if the court rules in your favor, they might not have the financial means to compensate you.Furthermore, ensure that a reputable title company handles the transaction, as some companies may cut corners.

Years ago I have sent yellow letters to 1,000 selected addresses in a suburb of Milwaukee.

The lender may want a certified letter from the accountant to verify this fact.Best of luck!

Do all contractors or PMs give you an Additional Insured insurance letter? 

However, I’m wondering if I need to engage an Attorney a borrower has missed a payment and it’s time to send a Notice of Default.Must the Notice of Default (NoD) be a letter sent certified mail or would an email sent to the borrower notifying them of non-payment be considered sufficient as a Notice of Default.

More like Big Business, carried on the shoulders of Big Gov., who big biz long bought and paid for, for these exact times. 

If I use a licensed PM, the onus would be on the PM who would carry his own E&O insurance.Interestingly enough my employees were asked what the owner did all day.