Why, if they have a million dollar CD with the bank, are they not paying the IRS with it, and fixing the cash flow issues on their own? They would rather earn 1% on the CD and pay 35 cents on the dollar for a cash advance and eat the penalties and interest that are racking up on that 500K with the feds?

What's missing here?

By the way, the deal didn't fall out, it was never approved. Rapid underwrites files backwards.