Tax Planning Archives

CPA Tax Tips on Fake IRS Calls!

I have tried to inform my clients about fake IRS calls. Still, their blood pressure goes up and my clients call me when they get one. Today, I heard a story on the radio of the scammers’ desperation. The taxpayer hung up the phone on the phony IRS agent. This scammer then called 911 and reported the taxpayer’s address and that they had a gun and were going to shoot someone. The police were dispatched to the taxpayer’s house and surrounded it. The daughter was home alone and obviously shaken.

Here are some tips from the IRS on scammers

IRS-Impersonation Telephone Scams

An aggressive and sophisticated phone scam targeting taxpayers, including recent immigrants, has been making the rounds throughout the country. Callers claim to be employees of the IRS, but are not. These con artists can sound convincing when they call. They use fake names and bogus IRS identification badge numbers. They may know a lot about their targets, and they usually alter the caller ID to make it look like the IRS is calling.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting. Or, victims may be told they have a refund due to try to trick them into sharing private information. If the phone isn’t answered, the scammers often leave an “urgent” callback request.

Note that the IRS will never:

Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail you a bill if you owe any taxes.
Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying.
Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
Ask for credit or debit card numbers over the phone.

Remember: Scammers Change Tactics — Aggressive and threatening phone calls by criminals impersonating IRS agents remain a major threat to taxpayers, but variations of the IRS impersonation scam continue year-round and they tend to peak when scammers find prime opportunities to strike.

Surge in Email, Phishing and Malware Schemes

The IRS saw an approximate 400 percent surge in phishing and malware incidents in the 2016 tax season.

Scam emails are designed to trick taxpayers into thinking these are official communications from the IRS or others in the tax industry, including tax software companies. These phishing schemes can ask taxpayers about a wide range of topics. Emails can seek information related to refunds, filing status, confirming personal information, ordering transcripts and verifying PIN information.

Variations of these scams can be seen via text messages, and the communications are being reported in every section of the country.

When people click on these email links, they are taken to sites designed to imitate an official-looking website, such as IRS.gov. The sites ask for Social Security numbers and other personal information, which could be used to help file false tax returns. The sites also may carry malware, which can infect people’s computers and allow criminals to access your files or track your keystrokes to gain information.

Email Phishing Scam: “Update your IRS e-file”

The IRS is aware of email phishing scams that appear to be from the IRS and include a link to a bogus web site intended to mirror the official IRS web site. These emails contain the direction “you are to update your IRS e-file immediately.” The emails mention USA.gov and IRSgov (without a dot between “IRS” and “gov”), though notably, not IRS.gov (with a dot). Don’t get scammed. These emails are not from the IRS.

What do you do if you get these messages?

Do not respond to the email or click on the links.
Instead, they should forward the scam emails to the IRS at phishing@irs.gov.

For more information, visit the IRS’s Report Phishing web page.

Remember, the IRS does not initiate contact with taxpayers by email to request personal or financial information.

#irscalls #irsscamers #fakeIRS

CPA Tip: What Happens When You File Your Tax Return Late

As a CPA firm, we sometimes get new clients that have not filed a tax return in two or three years. Of course they seek the help of a CPA when the federal and State governments start sending threatening notices, or forcibly taking their money through a garnishment or a levy. Obviously this puts the CPA in the position to “plug the dam” before we can start reconstructing it.

The most important CPA tip is to NOT ignore notices. The notices only get meaner and then make it harder and more expensive to hire a CPA to fix the problem.

A CPA can speak on your behalf to clean up the mess with a Power of Attorney, but you have to sign it and designate the CPA as your representative for the tax years at issue.

The IRS sent out an issue explaining what happens when you file late:

April 15 is usually the deadline for most people to file their federal tax return and pay any tax they owe. If you are due a refund there is no penalty if you file a late tax return. If you owe tax, and you failed to file and pay on time, you will most likely owe interest and penalties on the tax you pay late. To keep interest and penalties to a minimum, you should file your tax return and pay the tax as soon as possible. Here are some facts that you should know.

1. Two penalties may apply. One penalty is for filing late and one is for paying late. They can add up fast. Interest accrues on top of the penalties.

2. Penalty for late filing. If you file your 2015 tax return more than 60 days after the due date or extended due date, the minimum penalty is $205 or, if you owe less than $205, 100 percent of the unpaid tax. Otherwise, the penalty can be as much as five percent of your unpaid taxes each month up to a maximum of 25 percent. You could have avoided this penalty by contacting a CPA to file a tax filing extension before the due date even is you couldn’t pay the money.

3. Penalty for late payment. The penalty is generally 0.5 percent of your unpaid taxes per month. It can build up to as much as 25 percent of your unpaid taxes. As a CPA I see this type of penalty adding up quickly.

4. Combined penalty per month. If both the late filing and late payment penalties apply, the maximum amount charged for the two penalties is 5 percent per month.

5. File even if you can’t pay. Filing on time and paying as much as you can will keep your interest and penalties to a minimum. If you can’t pay in full, getting a loan or paying by debit or credit card may be less expensive than owing the IRS. If you do owe the IRS, the sooner you pay your bill the less you will owe. As stated above, if your CPA filed a six month extension, you still have to file within that time frame.

6. Payment Options. Explore your payment options on our website at IRS.gov/payments. For individuals, IRS Direct Pay is a fast and free way to pay directly from your checking or savings account. The IRS will work with you to help you resolve your tax debt. Most people can set up a payment plan using the Online Payment Agreement tool on IRS.gov.

7. Late payment penalty may not apply. If you requested an extension of time to file your income tax return by the tax due date and paid at least 90 percent of the taxes you owe, you may not face a failure-to-pay penalty. However, you must pay the remaining balance by the extended due date. You will owe interest on any taxes you pay after the April 15 due date.

In addition to penalties, there is interest computed. Your CPA can tell you the interest rate but the amount of interest accrues up to the time the governmental agency receives the payment. So your CPA may be able to give you a ballpark estimate.

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These are your Taxpayer Bill of Rights. Explore your rights and our obligations to protect them on IRS.gov.

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IRS CIRCULAR 230 DISCLAIMER: To ensure compliance with requirements imposed by the U.S. Department of the Treasury and Internal Revenue Service, we inform you that any tax advice contained in this e-mail (including any attachments) is not intended or written to be used, and may not be used, for the purpose of (a) avoiding penalties under the Internal Revenue Code or state tax authority, or (b) promoting, marketing, or recommending to another party any transaction or matter addressed herein. Any accounting, business or tax advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties. If desired, (Firm) would be pleased to perform the requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of a separate engagement letter that would define the scope and limits of the desired consultation services.

What Medical Deductions Can I Take On My Tax Return?

We get questions every year about medical tax deductions. The IRS published this quick set of guidelines, in addition to an interactive tool, that can help you determine what medical and dental expenses you can deduct on your tax return.

Itemize. You can only claim your medical expenses that you paid for in 2015 if you itemize deductions on your federal tax return. In other words, unless you itemize your deductions, you won’t get a medical tax deduction.
Income. Include all qualified medical costs that you paid for during the year, however, you only realize a tax benefit when your total amount is more than 10 percent of your adjusted gross income.
Temporary Threshold for Age 65. If you or your spouse is age 65 or older, then it’s 7.5 percent of your adjusted gross income. This exception applies through Dec. 31, 2016.
Qualifying Expenses. You can include as a medical tax deduction most medical and dental costs that you paid for yourself, your spouse and your dependents including:
- The costs of diagnosing, treating, easing or preventing disease.
- The costs you pay for prescription drugs and insulin.
- The costs you pay for insurance premiums for policies that cover medical care qualify.
- Some long-term care insurance costs.

Exceptions and special rules apply. Costs reimbursed by insurance or other sources normally do not qualify for a deduction. For more examples of costs you can and can’t deduct, see IRS Publication 502, Medical and Dental Expenses. You can get it on IRS.gov/forms anytime.

Travel Costs Count. You may be able to deduct travel costs you pay for medical care as a medical tax deduction. This includes costs such as public transportation, ambulance service, tolls and parking fees. If you use your car, you can deduct either the actual costs or the standard mileage rate for medical travel. The rate is 23 cents per mile for 2015.
No Double Benefit. You can’t claim a medical tax deduction for medical expenses paid with funds from your Health Savings Accounts or Flexible Spending Arrangements. Amounts paid with funds from those plans are usually tax-free.
Use the Tool. Use the Interactive Tax Assistant tool on IRS.gov to see if you can deduct your expenses as medical tax deductions. It can answer many of your questions on a wide range of tax topics including the health care law.

Source: IRS Tax Tips

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How to Pick A Tax Preparer

Unfortunately over the last two decades as a CPA I have amended tax returns that other non-qualified “professionals” had prepared, sometimes amounting to large penalties and interest. Though there are a few “types” of tax preparers, a CPA is versed in other areas. For example, if you have a business, a CPA can help you with most aspects of that business and how it relates to your individual tax return. A CPA also will probably have referrals for other aspects of your business life, like insurance, financing, banking, etc.

The IRS came out with some guidelines to use when picking a qualified tax preparer. Use it as a checklist that will help you protect yourself.

Check the Preparer’s Qualifications. Use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications on IRS.gov. This tool can help you find a tax return preparer with the qualifications that you prefer. The Directory is a searchable and sortable listing of certain preparers registered with the IRS. It includes the name, city, state and zip code of:

Attorneys.
CPA s.
Enrolled Agents.
Enrolled Retirement Plan Agents.
Enrolled Actuaries.
Annual Filing Season Program participants.

Attorneys, CPA s and enrolled agents can represent any client before the IRS in any situation. However, new rules apply to the rights of non-credentialed tax preparers to represent their clients before the IRS. Non-credentialed preparers without an Annual Filing Season Program – Record of Completion – may only prepare tax returns. The new rules do not allow them to represent clients before the IRS on any returns prepared and filed after December 31, 2015. Annual Filing Season Program participants can represent clients in limited situations. For more, visit IRS.gov and see the Understanding Tax Return Preparer Credentials and Qualifications page.

Check the Preparer’s History. Ask the Better Business Bureau about the preparer. Check for disciplinary actions and the license status for credentialed preparers. For CPA s, check with the State Board of Accountancy. For attorneys, check with the State Bar Association. For Enrolled Agents, go to IRS.gov and search for “verify enrolled agent status” or check the Directory.
Ask about Service Fees. Avoid preparers who base fees on a percentage of their client’s refund. Also avoid those who boast bigger refunds than their competition. Make sure that your refund goes directly to you – not into your preparer’s bank account.
Ask to E-file Your Return. Make sure your preparer offers IRS e-file. Paid preparers who do taxes for more than 10 clients generally must file electronically. The IRS has safely processed more than 1.5 billion e-filed tax returns.
Make Sure the Preparer is Available. You may want to contact your preparer after this year’s April 18 due date. Avoid fly-by-night preparers.
Provide Records and Receipts. Good preparers will ask to see your records and receipts. They’ll ask questions to figure your total income, tax deductions, credits, etc. Do not use a preparer who will e-file your return using your last pay stub instead of your Form W-2. This is against IRS e-file rules.
Never Sign a Blank Return. Don’t use a tax preparer that asks you to sign a blank tax form.
Review Your Return Before Signing. Before you sign your tax return, review it and ask questions if something is not clear. Make sure you’re comfortable with the accuracy of the return before you sign it.
Ensure the Preparer Signs and Includes Their PTIN. All paid tax preparers must have a Preparer Tax Identification Number, or PTIN. By law, paid preparers must sign returns and include their PTIN. Be sure you get a copy of your return.
Report Abusive Tax Preparers to the IRS. Most tax return preparers are honest and provide great service to their clients; however, some preparers are dishonest. Report abusive tax preparers and suspected tax fraud to the IRS. Use Form 14157, Complaint: Tax Return Preparer. If you suspect a return preparer filed or changed the return without your consent, you should also file Form 14157-A, Return Preparer Fraud or Misconduct Affidavit. You can get these forms on IRS.gov at any time.

Additional IRS Resources:

Tax Topic 254 – How to Choose a Tax Return Preparer
Choosing a Tax Professional
How to Make a Complaint About a Tax Return Preparer
How to Report Suspected Tax Fraud Activity

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Obamacare and Your 2015 Tax Return

There is still confusion about Obamacare among individuals, businesses, and maybe even politicians. The IRS has been sending explanations about certain provisions.

The following is an IRS release regarding the individual responsibility for your 2015 tax return. Believe it or not, you might be exempt.

The Affordable Care Act requires you, your spouse and your dependents to have qualifying health care coverage for each month of the year, qualify for a health coverage exemption, or make an Individual Shared Responsibility Payment when filing your federal income tax return. If you had coverage for all of 2015, you will simply check a box on your tax return to report that coverage.

However, if you don’t have qualifying health care coverage and you meet certain criteria, you might be eligible for an exemption from coverage. Most exemptions are can be claimed when you file your tax return, but some must be claimed through the Marketplace.

If you or any of your dependents are exempt from the requirement to have health coverage, you will complete IRS Form 8965, Health Coverage Exemptions and submit it with your tax return. If, however, you are not required to file a tax return, you do not need to file a return solely to report your coverage or to claim an exemption.

For any months you or anyone on your return do not have coverage or qualify for a coverage exemption, you must make a payment called the individual shared responsibility payment. If you could have afforded coverage for yourself or any of your dependents, but chose not to get it and you do not qualify for an exemption, you must make a payment. You calculate the shared responsibility payment using a worksheet included in the instructions for Form 8965 and enter your payment amount on your tax return.

Whether you are simply checking the box on your tax return to indicate that you had coverage in 2015, claiming a health coverage exemption, or making an individual shared responsibility payment, you or your tax professional can prepare and file your tax return electronically. Using tax preparation software is the best and simplest way to file a complete and accurate tax return as it guides individuals and tax preparers through the process and does all the math. Electronic filing options include IRS Free File for taxpayers who qualify, free volunteer assistance, commercial software, and professional assistance.

More Information

Determine if you are eligible for a coverage exemption or responsible for the Individual Shared Responsibility Payment by using our Interactive Tax Assistant on IRS.gov.

For more information about the Affordable Care Act and filing your 2015 income tax return, visit IRS.gov/aca. If you need health coverage, visit HealthCare.gov to learn about health insurance options that are available for you and your family, how to purchase health insurance, and how you might qualify to get financial assistance with the cost of insurance.

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CPA Tip: Don’t be fooled by IRS Tax Scammers Calling You on the Phone!

I love to find messages on our answering machine from guys speaking with a thick accent telling me that we are in tax trouble and gong to jail. I get emails from clients occasionally asking about these calls. Here are some tips by the IRS of how to spot scammers:

• Scammers make unsolicited calls. Thieves call taxpayers claiming to be IRS officials. They demand that the victim pay a bogus tax bill. They con the victim into sending cash, usually through a prepaid debit card or wire transfer. They may also leave “urgent” callback requests through phone “robo-calls,” or via phishing email.
• Callers try to scare their victims. Many phone scams use threats to intimidate and bully a victim into paying. They may even threaten to arrest, deport or revoke the license of their victim if they don’t get the money.
• Scams use caller ID spoofing. Scammers often alter caller ID to make it look like the IRS or another agency is calling. The callers use IRS titles and fake badge numbers to appear legitimate. They may use the victim’s name, address and other personal information to make the call sound official.
• Cons try new tricks all the time. Some schemes provide an actual IRS address where they tell the victim to mail a receipt for the payment they make. Others use emails that contain a fake IRS document with a phone number or an email address for a reply. These scams often use official IRS letterhead in emails or regular mail that they send to their victims. They try these ploys to make the ruse look official.
• Scams cost victims over $23 million. The Treasury Inspector General for Tax Administration, or TIGTA, has received reports of about 736,000 scam contacts since October 2013. Nearly 4,550 victims have collectively paid over $23 million as a result of the scam.
The IRS will not:
• Call you to demand immediate payment. The IRS will not call you if you owe taxes without first sending you a bill in the mail.
• Demand that you pay taxes and not allow you to question or appeal the amount you owe.
• Require that you pay your taxes a certain way. For instance, require that you pay with a prepaid debit card.
• Ask for your credit or debit card numbers over the phone.
• Threaten to bring in police or other agencies to arrest you for not paying.

If you don’t owe taxes, or have no reason to think that you do:
• Do not give out any information. Hang up immediately.
• Contact TIGTA to report the call. Use their “IRS Impersonation Scam Reporting” web page. You can also call 800-366-4484.
• Report it to the Federal Trade Commission. Use the “FTC Complaint Assistant” on FTC.gov. Please add “IRS Telephone Scam” in the notes.
If you know you owe, or think you may owe tax:
• Call the IRS at 800-829-1040. IRS workers can help you.
Phone scams first tried to sting older people, new immigrants to the U.S. and those who speak English as a second language. Now the crooks try to swindle just about anyone. And they’ve ripped-off people in every state in the nation.
Stay alert to scams that use the IRS as a lure. Tax scams can happen any time of year, not just at tax time. For more, visit “Tax Scams and Consumer Alerts” on IRS.gov.
Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These are your Taxpayer Bill of Rights. Explore your rights and our obligations to protect them on IRS.gov.

If you want to learn more about avoiding scams, listen to our podcast The Story of the Phony Giorgio Armani Salesperson Scam Artist & How to Avoid Rip-Off Artists

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Business Strategy: Don’t Replicate, Innovate

Business Strategy: Don’t Replicate, Innovate

I remember back around 1990 when a film producer client told me about a great script of a kid who foiled robbers. I responded that it sounded like Home Alone. His eyes lit up and he said, ” That’s why it will be a hit because the Home Alone concept is so big now.”This meeting came back to me when I read Shira Levine’s article, What it will take to become the internet’s next big thing. It reminds me of so many copy cat product and services.

So many business persons set their strategy in the direction to replicate what a successful business person has already accomplished. That is not American Ingenuity. These businesses just ride on the coattails of the creativity of others.

Read On

Competitive vs Competitor, Knowing the Difference Using the Southwest Airlines Story

Do you know that difference between the competitive intelligence and competitor intelligence? Does it matter, or is it just a play on words? Join Rick and Brandon as they use one of Seena Sharp’s books, Competitive Intelligence Advantage which can give you the small business edge that you have been searching for.

Listen To Our Podcast Here

Business Models: The Big Data Pitfall

When my youngest son Austin was in middle school, his small business enterprise was known as “the candy man.” He would go to the 99 Cent Store and buy about $50 of candy in bulk. He then broke them down selling them in small quantaties for $1-$5 in his small business. My favorite story is when he would approach the kids who were not strong in math. It went like this, “Hey, sell you 4 airheadsfor $6.00 ?” The kid pulled back, “No way, that’s a rip off?” My son would respond, “Ok, how about 3airheads for $5.00?” “Cool, I’ll take that deal!” screamed his customer. (For you math-challenged people, he increased the sales price from $1.50 cents each to $1.67 cents for each airhead). My son didn’t realize it, but regardless of the victory of increasing his profit, he degraded his merchandise to the status of a commodity.

Read On

We hope our articles were informative. All questions, comments,and feedback are welcome.

Sincerely,

The LA CPA

How Does a Small Business Grow? You Can Try to Think Like A Rock Band

How Does a Small Business Grow? You Can Try to Think Like A Rock Band

We were called the Mini Playboys. Three ten year old musicians who temporarily put down their rock roots to play old standards, big band, and Italian songs. The band consisted of a drum, guitar, and accordion. We almost never played like this for our friends for the obvious reasons, but played at old folks parties and restaurants. Heck, we each earned $5.00 an hour in 1967 when minimum wage was $1.40. Great money! Our band focused on a strategy to hit a particular niche market, and it worked for 2 years until we went our separate ways.

I came across an article by Apryl Peredo

Read On

Predicting and Accomplishing Your Business Success

Do you own a struggling small or mid-sized business? Are you between jobs and want to start your own business, but are intimidated with the high failure rate? Join Rick and Brandon as they use a method described in Les McKeown’s Predictable Success, Getting your organization on the growth track-and keeping it there. Learn about the business’s good and bad cycles and the stages they go through. Rick and Brandon leave you with tips on how to get out of bad cycles and into a balance, which he calls Predictable Success.

Listen To Our Podcast Here

Business Vision and Goals: Understand the Target You are Aiming For

In the early 1970s, I watched a Stanford professor choose Jim Plunkett, (Stanford’s star quarterback) to demonstrate perception and the brain. The professor placed a pair of glasses on Jim that caused his vision to be distorted, shifting everything he sees to the right about 20 degrees. Jim missed his attended receiver throwing consistantly to the right by 20 degrees.

Read On

We hope our articles were informative. All questions, comments,and feedback are welcome.

Sincerely,

The LA CPA

Are Business Strategies Obsolete? Does it Matter?

My wife and I have started a new hobby of collecting and reselling small antiques. We really enjoy “the hunt,” but one of the most rewarding aspects is our increased knowledge of 100 year old household tools. One such item was a nickle/steel handle with a cone cup on the end. The cone cup had a butterfly handle on the end of the cone that turned blades inside the cone, scraping the sides.

Almost nobody guessed its function, which was a Delmonico ice cream scoop.

Today, the basic operation of the Delmonico ice cream scoop is the same, scoop it up, and scrape it out.

Read On

Business Plans Can Be as Entertaining as a Russian Nesting Doll

Are you thinking about starting a new business? Whether you are starting a new business or wanting to expand your current business using investors, you will need a business plan. But how should you go about it? Hire a financial consultant? Or maybe buy the expensive software that churns out business plans? Join Brandon and Rick as they go through the steps of building a business plan and the pitfalls that many stumble into when doing so.

Listen To Our Podcast Here

Strategic Thinking: Don’t Confuse Tactics for Strategy

“There’s nothing worse than a sharp picture of a fuzzy concept.” -Ansel Adams

“There is nothing more wasteful than becoming highly efficient at doing the wrong thing.” -Peter Drucker

Mike Michalowicz’s article The 90-Day Method: A Strategy For Business Growth in Difficult Times offers some suggestions for business to strategize. He says that a business owner should ask what they have done in the last 90 days that has brought results, and then replicate those things that were successful. Even though these may sound like sage advice, they can be interpreted as tactics instead of strategy.

Read On

We hope our articles were informative. All questions, comments,and feedback are welcome.

Sincerely,

The LA CPA

Are Music and Small Business Creativity Leaving Us?

A Rick E Norris, An Accountancy Corp Publication

Issue: # August 12th 2015

Welcome to the LA CPA Expose’ . These articles outline business and personal financial advice on a variety of topics. You should always consult your professional and legal advisors before implementing any new strategies.

Pareto’s 80/20 Principle: Business Playing the Odds
Amazing, just amazing. No more than amazing, it was magic. That was my first reaction to the 80/20 rule when I reached into my pocket and saw that 20 % of the coins equalled 80% or more of the value. So, I read the book The 80/20 Principle, The Secret to Success by Achieving More with Less by Richard Koch.

That was a few years ago. Since then I have applied the concept of the book (and the 1906 Italian economist Vilfredo Pareto who created the principle) in many business situations. Here’s a few conclusions:

Read On

Policies, Processes and Procedures can Save a Business and Even Lives

Do you run your business by the “seat of your pants?” Do you engage company policies, processes and procedures? Do you know how these three concepts differ? Join Rick and Brandon as they lift the veil off these seldom implemented small and mid-sized business necessities. Learn the importance of these components in Rick’s story as a Mounted Volunteer Patrol serving in the Santa Monica Mountains with his wife Judy, as they responded to a life-threatening emergency.
Listen To Our Podcast Here

Is Music and Small Business Creativity Leaving Us?

Have you heard? We’re still in a major recession. Well, not according to our government.

However, according to Paul Resnikoff’s article, What is the Economy Doing to Creativity , our current economic disaster may quiet musicians because of their prolonged economic struggle.

I think Paul is on the wrong side of history. Artistic and business creators could not have a better feeding ground than our current economic condition:

Read On

We hope our articles were informative. All questions, comments,and feedback are welcome.

Sincerely,

The LA CPA