I see. I think you need to consider that your tax issues and your contractual obligations are two separate matters. The tax issues do not provide a valid defense for untimely payment unless you made that an express condition of payment when you contracted with the abstractor. Your assumption that the abstractors have no problem with late payment necessitated by your priority for making tax payments is not correct.

Would you accept an excuse like that from an abstractor if he/she returned your abstract late?

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