Facing a DPN? The 21-day clock starts on the issue date, not when it hits the...

https://bizzmarkblog.com/does-delegating-bas-and-payroll-to-an-accountant-protect-me-from-a-dpn/

Facing a DPN? The 21-day clock starts on the issue date, not when it hits the desk. I’ve simplified the distinction between lockdown and non-lockdown penalties. Get clear on the liability threshold now, so you can triage fast and keep options open.