I preach tax planning all the time and more and more people are starting to listen.  Both small business owners and individuals are starting to look at the chopportunities (challenge + opportunities) of tax planning.  Late October, November, and December are the finals month in the tax planning year.  Individuals and organizations can consider expenditures and deductions that are anticipated at the end of 2010 and the start of 2011 to minimize the impact of taxes.  After December 31st, the only thing that can be done is to generate a tax return that is a scorecard on the tax planning that was or was not done in 2010.