Facing a DPN? Remember, the 21-day clock starts on the actual issue date, not...

https://dianapearson.raindrop.page/bookmarks-70723267

Facing a DPN? Remember, the 21-day clock starts on the actual issue date, not upon client receipt. Correctly distinguishing between lockdown and non-lockdown penalties is critical to providing sound advice, so you can triage fast and keep options open.