[Composite client story based on real experiences. Company and owner identities and details have been changed to protect privacy.] "April used to be the month I dreaded. This year it was just another month." That's how Daniel described the change. He owns a residential HVAC company outside Nashville: fourteen employees, a fleet of service trucks, and a reputation built over eleven years of answering the phone on the hottest day of July. The business was healthy. The tax bill