“Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one's taxes.” Justice Learned Hand, United States Court of Appeals for the Second Circuit - Helvering v. Gregory, 69 F.2d 809, 810-11 (2d Cir. 1934).
The quote above represents the principle upon which the tax practice of James L. Hayes MBA & Co., Inc. work. We work for our clients not the tax authorities.