When I work, I like to listen to a song called, "Looking Too Closely" by Fink. I originally heard the song in a "Suits" episode (which is my favorite show). This morning, as I sat in front of my computer reading all of the articles on federal tax reform for a client, analyzing state IRC. 382 NOL limitations and calculations, I thought about the words to this song and how they relate to state taxes.
Sometimes you have to look closely at the facts, the law and do deep analysis to help clients and find answers that are beyond the surface. Other times, after going deep, you need to come back out of the hole you dug, and see the issue and situation from the bigger picture. Perhaps the answer is easier to see, and most likely easier to explain with a broader view. "Looking closely" may be required to fully understand the issue and flush out the parameters of a solution, but sometimes "looking too closely" can be what's keeping you from finding or explaining real solutions. Step back. Keep it simple.