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About Us

About Our Firm

For years, our firm has been providing quality, personalized guidance and representation to individuals, businesses and organizations. Our expertise ranges from basic tax management and accounting services to more in-depth services such as representation before the Internal Revenue Examination Division, Appeals Division and the United States Tax Court.

James C. Pennington, CPA, Attorney at Law is one of the leading firms in tax representation. By combining our expertise, experience and the team mentality of our associates, we assure that every client receives the close analysis and attention they deserve. Our dedication to high standards and work ethic is the reason our client base returns year after year.

Mr. Pennington has over 25 years of experience as a tax professional including:

 

  • Income Tax Preparation (Federal and State)
  • Representation of Clients Before the Internal Revenue Service Examination Division (audits)
  • Representation of Clients Before the Internal Revenue Service Appeals Division
  • Representation of Clients Before the United States Tax Court
  • Representation in Church Tax Examination Conferences
  • Settlement of Federal Income Tax Collection Cases docketed in Federal District Court
  • Settlement of Income Tax Deficiency Cases Docketed in United States Tax Court
  • Settlement of Declaratory Judgment Cases Docketed in United States Tax Court 
  • Winning a Rare Judgment of Attorney's Fees Against the Internal Revenue Service
  • Representation pro hac vice in Texas District Court

 

Mr. Pennington's credentials include:

 

  • Licensed as a Certified Public Accountant by the Texas State Board of Public Accountancy
  • Admitted to practice before the United States Tax Court
  • Member of the State Bar of California
  • Admitted to practice before the Supreme Court of California
  • Member of the Texas Society of Certified Public Accountants
  • Member of the American Institute of Certified Public Accountants
  • Member of the Los Angeles County Bar Association
  • Member of the San Antonio CPA Society

 

Our Mission

Our Mission is Three-Fold:

 

  • Public Accounting - To assist businesses, individuals and organizations in developing and maintaining record keeping and internal control systems to facilitate informed management decisions and accurate compliance and financial reporting.

  • Tax Planning and Preparation - To serve taxpayers with careful planning and accurate reporting, avoiding unnecessary taxes, penalties and interest.

  • Representation - To zealously represent your interests and protect your rights, ensuring that the government collects the correct amount of tax and no more.

 

 

"Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one's taxes.  Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands."  
-Gregory v. Helvering, 69 F.2d 809, 810 (2d Cir. 1934), aff'd, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596 (1935)