Last Tuesday, I watched Frank Mendoza—who owns that hardware store on Elm everyone loves—stare at his tax documents with the same expression I see on most Monroe business owners’ faces: a mixture of frustration, confusion, and resignation. “I just write the checks,” he sighed, sliding the stack of papers across my desk. “ Tax planning is for corporations with fancy accountants, not shops like mine.” I’ve heard some version of this statement from nearly every…