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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.)
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Last modified: May 25, 2011