Tax returns had previously been filed by a paid independent accountant located in a different city. In early 2024, I stopped receiving any communication from this accountant including no billing invoice for the previous year. Emails and phone were not answered. I assume he was deceased because he had notified me in late 2023 of health issues, but never confirmed this. I completed 990-EZ for our main business but was unaware it was necessary to complete one for the corporate account.