Client withheld the 20% Federal Tax withholding on several 2003 distributions. However, the client never remitted the taxes to the IRS. We just found that out and are trying to gauge if there is a special approach to take at this point (any IRS correction programs) or just deposit the late taxes with a 2003 tax coupon and wait for the IRS penalties/correspondence on the issues. Anyone have any good ideas/opinions on how they might proceed in this situation. Thanks for any thoughts.