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Tax Planning, Representation and Compliance

Tax Planning, Representation, and Compliance (Return Preparation) form the core of Steven Roy Management's service matrix. They are the most common entry-point for clients who seek us out. 

This is also the "oldest" portion of our practice - It turned 45 in 2021. As it has evolved, we have moved away from compliance ("doing taxes") to a proactive stance that emphasizes

  • Planning to achieve favorable tax consequences for your business choices, 

  • Compliance and reporting to keep you current with your tax obligations, and

  • Representation that defends your choices and strategies.

We distinguish ourselves from other small tax firms through our:

  • Focus on small businesses, solo-preneurs, and start-ups;

  • Integration of our tax services with our business management, wealth management, retirement and succession, and real estate investment practices;

  • Broad experience with the vehicles that drive your business and your personal life - Sole Proprietorship, Corporation, Limited Liability Entity, Partnership,  Trust, and Not-For-Profit Arrangements (Public and Private Foundations and Exempt Plans)

  • Multi-jurisdictional reach (At one time or another, we have worked in all but two states)

  • Extraordinary commitment to public service - We support Not-for-Profit entities and the donors who support them.

Is this an "Exit-stential Moment?"


"There is an ancient belief that the gods love the obscure and hate the obvious. Without benefit of divinity, modern men of similar persuasion draft provisions of the Internal Revenue Code."

~Martin D. Ginsburg

We provide business and business tax planning-management and tax advisory services: integrated business/tax planning, tax representation, tax compliance. We have extensive experience in both the for-profit and not-for-profit economies.

Our experience encompasses aviation, engineering, entertainment (video, digital or film production, post production, and distribution), hospitality (restaurants and restaurant chains), professional services, real estate, and technology/software businesses. It encompasses all stages of business development: pre-startup through succession and exit planning.

We have recently (last three years) begun to assemble resources on several emerging industries that we believe offer long-term, but at the moment high-risk, opportunities for both investment growth and sustainability:

  • Autonomous and Electric Vehicles

  • Artificial Intelligence, Quantum Computing, and Metaverse Applications

  • Biotechnology - Gene Editing and Therapies, mRNA and DNA based Therapeutics

  • High Energy Physics - Fundamental Research and Applications of Particle Physics, Plasmas, and Solar Phenomena

  • Space Sciences - Launch Vehicles, Satellites, and Inter-Solar System Exploration and Settlement

Ours and Cambyses' long term Sustainable Philanthropy project, commenced in November 2021, aggregates forty-five years of experience and writing about Exempt Organizations and their Donors. ​The project gives a voice to our concept of Sustainable Philanthropy, Our goal is to produce a comprehensive body of authoritative and reliable materials viewed from the perspective of both Donors and Exempt Organizations. These materials are divided between a, more-or-less, linear main body narrative,  and a supporting cast of Technical and Procedural Notes.

Business and Business Tax Planning

Planning: Entity formation, retirement planning, structure and capitalization; multi-state multi-jurisdictional operations; asset transfer and acquisition; integration with personal tax planning; investment taxation; merger, succession, dissolution and winding up. 

We look beyond transactional tax planning and obvious questions; “What is the lowest tax I can legally pay?” We ask more encompassing questions; “What is the best after-tax financial result I can legally obtain?”

For major business tax decisions we examine how tax strategy integrates with your business, marketing, portfolio, succession, and estate strategies. Do you have staff and resources to implement the strategy? If your vendors or customers discover it, will the strategy affect their perceptions of you, your product or service, your reliability, or your integrity? Are there multi-state or international dimensions to consider?

Tax Representation

Representation: Examination (audit), appeal, collections. All federal and most state jurisdictions.

We hope you never need our tax representation services. But, if you ever face a federal or state examination (audit), appeal, or collection action, we are here to help. Each of our representatives has over 25 years of representation experience and has completed the National Tax Practice Institute’s rigorous three year representation curriculum.

Get ahead of the agencies with a “Tax Vulnerability Analysis.” Let us conduct an audit using the same techniques an IRS auditor uses. It’s friendlier than the “real thing,” and identifies compliance issues before skeptical IRS agents raise them. Our affiliates, provide small business analytics, due diligence and financing in connection with business asset acquisitions, expansion, operations management, or M&A.

Tax Compliance

Compliance Management: Compliance and planning review; Audit readiness evaluation and systematic maintenance.

Return Preparation and Electronic Filing: All entity or personal income tax returns (state, federal, multi-jurisdictional); Estate/Gift/Trust income tax; Sales tax; property tax; excise tax; employment tax - and the estimated payments and deposits that accompany them.

Each year, we prepare and file client income tax, payroll tax, sales tax, or property tax returns with the IRS and nearly every state that has a tax (43 states and Puerto Rico, last year). We prepare returns for any entity (partnership, LLC, LLP, corporation, S-corporation, trust, NFP, and estate). So do many other firms.

We distinguish ourselves by attending to your tax compliance needs between annual appointments and focusing on your tax planning needs. We regularly review your structure, activities, documentation, and record-keeping systems to smooth the tax compliance process and assure that actionable information is captured and applied.

Available in our Archive-Library

As part of our commitment to client and tax-practitioner awareness and education we write extensively on topics related to our practice service-matrix (and occasionally on topics that are far-afield from it). Ask, and we may have written about something you want to know: For example

Our Archive-Library materials range from "readily understandable by anyone who can read" to "you'll probably need professional credentials and experience to assimilate this one." You can usually determine which you are looking at by reviewing the footnotes and end-notes. The more referenced articles are designed for our colleagues - in the spirit of cooperation, and in the hope that we can contribute something to our profession. 

Note to our fellows and colleagues: Feel free to use any of our library materials in your own practice - just give us credit (and don't re-publish them without our permission and acknowledgement - that could get nasty). We welcome your feedback, constructive comments, and questions... we sometimes miss the obvious and your feedback helps remedy that. We view our colleagues as collaborators - not competition. There is plenty of work out there for all of us.

Apropos that last paragraph: Let us know what you do well - especially if it is a service we don't offer. We generate a "steady trickle" of referrals for other services and would be happy to add you to our referral list (after we've vetted you and  gotten to know you a bit). Contact us by email or phone to start the relationship. 


We do our best to review and update the information on all our pages. However, taxes are a dynamic arena. Before you rely on anything you see here, check with a qualified tax professional to make sure it remains valid.

We practice before the US Internal Revenue Service. Circular 230 Notice: "In order to comply with requirements imposed by the Internal Revenue Service, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein."

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