You are an intern at an accounting firm specializing in complex tax issues, and they are looking to appeal to a younger client base. One of the partners approaches you to ask if you will create a blog post about one of the firm's tax cases that is being appealed. When summarizing a client's tax issue, you should review the statute of limitations, how the IRS makes changes to a tax return, IRS requirements for estimated tax payments, and the difference between estimated figures and estimated payments