Here’s the answer to that issue. I have a business license with a tax ID number. My license has a SIC code that says what business I’m in (cabinet shop). If I miss a filing they send me a bill for the estimate I owe for that month based on the average income for the SIC I’m filed under. Even if I have no income for the month they still estimate what I owe until I file my paperwork. Sometimes the bill would show 10k owed but yet I had no income. I’m a sole proprietor and have a license only to get my material at wholesale for the few jobs I do get. Delaware would estimate amount owed until Steve files the forms and settle outstanding debt based on the paperwork and not estimates.