When most people think of going to court, they may believe that whatever the action that may result, that result will only be imposed after a court has made a final determination. If they had been involved in a disputed contract, they would not expect to have to pay the damages for the alleged breach before they could go to court.
If you run a small business, you know taxes are complex. You may have to keep track of and pay income tax, both for yourself and your business, payroll taxes for your employees, property tax on your buildings, other state and local taxes and excise tax on some special items. You also need to separate your ordinary expenses from capital expenses and take advantage of the correct depreciation tables for your capital expenses. And deal with any tax audits that occur.