Why
Why this month and not April.
April is when everyone is tired and the return is the only job. October still has room to chase a missing letter, to rename a bank profile, and to put the right words in the chart. None of those jobs belongs in the same week as the filing.
If the letter arrived during the year, October is when the books should already be speaking its language. If they are not, there are still months to correct the words before the return copies them. Copying a wrong word into a return is how a small mess becomes a notice.
If the letter never comes, October is when you stop waiting and file as the default. Hope is not a classification. The member count is.
