Hope everyone is ready for the stretch run. I have a new client (C-Corp) who advised me they did not do a Cares Act NOL carryback for their 2020 NOL because since they usually paid out most of their profits via year end bonuses there wasn't much remaining taxable income. However, after realizing that for 2015 thru 2019 there is on average still a $7K tax liability which results in $35K in NOL carryback refund potential, client changed their mind and now wants to carryback the NOL. I reviewed their 2020 C-Corp return and I do not see any statement electing to forego the NOL carryback which I understand if made would have been irrevocable. Based on this information, do you feel I can go ahead and carryback 2020 NOL by filing 2015 thru 2019 amended tax returns since it appears no election was officially made to forego the carryback? Thank you !