SIMPLE contributions not made 2019-2021

[DHoff]

If a company with 1 employee - the owner - claims SIMPLE contributions on the tax returns and has not made the contributions for 2019, 2020, and 2021, what is the best solution?  It is not a lot of money that is owed to the plan (under $15,000 plus earnings I suppose).  All of the contributions go to the owner as employee and employer contributions.  Any insight is appreciated!  Thank you!

[gc@chimentowebb.com]

On your facts - claiming deductions without making contributions - the correct answer is he should amend returns or he is just playing audit lottery. Hard to believe an accountant prepared returns claiming deductions without seeing actual conributions.