“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.
IRS CIRCULAR 230 DISCLOSURE: Pursuant to requirements imposed by the Internal Revenue Service, any tax advice contained in this website (including any attachments) is not intended to be used, and cannot be used, for purposes of avoiding penalties imposed under the United States Internal Revenue Code or promoting, marketing or recommending to another person any tax-related matter. Please contact us if you wish to have formal written advice on this matter.