- 3 - bookkeeping services, and eventually petitioner opened two additional offices in the Las Vegas area. After Rodgers’ death in 2002, Rodgers’ wife, Donna Joyner- Rodgers (Joyner-Rodgers), succeeded Rodgers as petitioner’s president and assumed management of petitioner and of petitioner’s three offices. Also, after Rodgers’ death petitioner’s stock was owned by Rodgers’ estate, and then in 2004, petitioner’s stock was transferred from Rodgers’ estate to Joyner-Rodgers. In addition to her administrative and managerial responsibilities relating to petitioner, Joyner-Rodgers, as an employee of petitioner, also provides to petitioner’s clients tax return preparation services. During the years in issue, petitioner’s tax return preparation services generally consisted of the preparation of clients’ Federal and State individual, corporate, partnership, gift, and estate tax returns. Petitioner’s bookkeeping services generally consisted of the preparation, from client records, of profit and loss statements and various other reports and forms relating to client Federal payroll taxes, State unemployment taxes, and sales taxes. Petitioner is not a public accounting firm, and petitioner’s employees do not perform services that require petitioner’s employees to obtain Certified Public Accountant (C.P.A.)Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011