I became a Certified Public Accountant (CPA) in 1979. I practiced tax as a lawyer/CPA from 1982 through 2004. My law firm, Richard C. Miller, PS, opened for business in 1994. After 2004 (when I retired from public accounting) I have continued my work as a tax attorney. I can look at your case from the perspective of both a lawyer and an accountant. I understand business operations. I understand the numbers. I understand the law.