We have a lender who would like to give a merchant a loan, but they want the 2023 IRS xtension. They forgot to file for one! They're officially late (S Corp), and they were planning on filing in September, and they will just pay the fine rather than file it now, as it takes them 2 months to get everything together.

What's the work-around? Can they get an extension if they were negligent in asking for one? They get the mulligan and get the fine removed if they ask nicely, but does anyone know if there's a solution here? I did put them in touch with an attorney, but maybe there's a simple fix that anyone here knows about?