Taxpayer Bill of Rights

2024 Pricing Increases

Effective immediately, our prices are increasing.  Please visit our "SERVICES" page to view our updated pricing.

For those of you have have an executed Engagement Letter with us, or who have a proposal from us, we will adhere to those agreed-upon prices for the term specified.

Should you have any questions, please feel to reach out to us.


October 16, 2023 Important Tax Deadline

The October 16th tax deadline is fast approaching. Read on to see if this applies to you--it probably does if you have not yet filed your 2022 tax returns!

As per the IRS website: Disaster-area taxpayers in most of California and parts of Alabama and Georgia now have until Oct. 16, 2023, to file various federal individual and business tax returns and make tax payments...

The additional relief postpones until Oct. 16, various tax filing and payment deadlines, including those for most calendar-year 2022 individual and business returns. This includes: Individual income tax returns, originally due on April 18; Various business returns, normally due on March 15 and April 18; and returns of tax-exempt organizations, normally due on May 15. Among other things, this means that eligible taxpayers will also have until Oct. 16 to make 2022 contributions to their IRAs and health savings accounts.

Complete article available here:,on%20or%20before%20Oct.%2016.

Schedule your appointment today to file your 2022 tax returns!

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CTEC Tax Audit Referral Program

CTEC Registered Tax Preparer

RE:       Tax Audit Client Referral Program

Dear Colleague,

I hope this letter finds you well.  You are receiving this letter because you are a CTEC Registered Tax Preparer (CRTP).  Like you, I am also a CRTP (since 2003); I am also an Enrolled Agent (since 2008).

I am writing to tell you about my tax audit client referral program.

As a CRTP, you are limited as to your representation rights before the IRS, unless you hold an additional designation, such as: Enrolled Agent, Certified Public Accountant, or attorney.  Furthermore, many tax professionals do not like dealing with the IRS and other tax agencies.  And, many tax professionals have no experience dealing with audits and appeals.

I handle audits and appeals before the IRS and all state and local tax authorities in all states.

Here is how my tax audit client referral program works:

  1. You refer a tax audit/appeal client to me, and
  2. When your referral signs my Engagement Letter for Audit and/or Appeals, and pays the deposit, I will pay you $250.

I am also willing to pay for other tax and accounting client referrals that result in the referral becoming my client.  My referral fees for other types of referrals depend on the amount and scope of work performed.

If you have a tax or accounting business that you would like to sell, or you wish to sell part of your client list, I would be interested in speaking with you.

I presently offer the following accounting, business, and tax services:

  • Advisory and Consulting Services
  • Bookkeeping
    • QuickBooks Desktop
    • QuickBooks  Online
    • Xero
    • Collections (IRS, FTB, et cetera)
    • Field Inspections
  • Income & Expense Summaries
  • Insurance Sales (Property & Casualty)*
  • Offers-in-Compromise
  • Secretary of State Filings
  • Tax Planning, Tax Advice Letters, and Tax Opinion Letters
  • Tax Preparation
    • Corporations
    • Foreign Corporations
    • Gift Taxes
    • Individuals
    • Limited Liability Companies
    • Partnerships
    • Report of Foreign Bank Accounts (FBAR)
    • Tax compliance for US expatriates living abroad

*While I am a California licensed Insurance Agent, I presently refer all insurance inquiries to my son, Noah Windham (CA DOI License #4051365).

For more information about me and the services that I provide, please visit:


I look forward to a profitable relationship with you.

Should you have questions, please feel free to contact me.

Thank you!

Steve M. Windham

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California Middle Class Tax Refunds

The Internal Revenue Service, on February 10, 2023, has issued guidance on state tax payments to help taxpayers:

WASHINGTON — The Internal Revenue Service provided details today clarifying the federal tax status involving special payments made by 21 states in 2022.

The IRS has determined that in the interest of sound tax administration and other factors, taxpayers in many states will not need to report these payments on their 2022 tax returns.

During a review, the IRS determined it will not challenge the taxability of payments related to general welfare and disaster relief. This means that people in the following states do not need to report these state payments on their 2022 tax return: California, Colorado, Connecticut, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Maine, New Jersey, New Mexico, New York, Oregon, Pennsylvania and Rhode Island. Alaska is in this group as well, but please see below for more nuanced information.

Click here to view the complete News Release on the IRS website.

The California Franchise Tax Board has issues significant guidance on the California Middle Class Tax Refunds.

Concerning offsets/withholding:

  • The Middle Class Tax Refund payment is not taxable for California state income tax purposes.
  • The Middle Class Tax Refund payment will not be subject to offset for debts owed to Franchise Tax Board or other government agencies.
  • The Middle Class Tax Refund payments are not subject to garnishment orders, with the exception of orders in connection with child support, spousal support, family support, or a criminal restitution payable to victims. If you believe your Middle Class Tax Refund payment that was deposited with your financial institution has been levied/frozen in error, please contact the phone number provided by your financial institution.

Click here to view the California Franchise Tax Board, Public Service Bulletin on the California Middle Class Tax Refund payments.

Click here to view General Information on the California Franchise Tax Board Middle Class Tax Refund.

January 23, 2023 — IRS Official Start Date for the 2023 Tax Filing Season

The Internal Revenue Service has announced that January 23, 2023 will be the official start date of the 2023 tax filing season.  This is the first date that the IRS will be processing 2022 tax returns.  The deadline this year is April 18, 2023, as per the IRS website:

The filing deadline to submit 2022 tax returns or an extension to file and pay tax owed is Tuesday, April 18, 2023, for most taxpayers. By law, Washington, D.C., holidays impact tax deadlines for everyone in the same way as federal holidays. The due date is April 18, instead of April 15, because of the weekend and the District of Columbia's Emancipation Day holiday, which falls on Monday, April 17.

Taxpayers requesting an extension will have until Monday, October 16, 2023, to file.

This year, taxpayers and tax professionals should see improved service and processing times.   This is due to the passage of the Inflation Reduction Act, which has resulted in the IRS hiring more than 5,000 new telephone assistors, as well as more in-person staff to provide support to taxpayers.

Click here to view the complete article on the IRS website.

Federal Student Loan Debt Relief

Updated on November 14, 2022

As per the US Government website:

Student Loan Debt Relief Is Blocked

Courts have issued orders blocking our student debt relief program. As a result, at this time, we are not accepting applications. We are seeking to overturn those orders.
Original Post on October 28, 2022:

If you have a Federal student loan, you are encouraged to apply for the "Federal Student Loan Debt Relief."

As per the US Government website, "Application is open, but debt discharge is paused.  As a result of a court order, we are temporarily blocked from processing debt discharges. We encourage you to apply if you are eligible. We will continue to review applications. We will quickly process discharges when we are able to do so and you will not need to reapply."
The status of the debt relief program is fluid and uncertain, but you are encouraged to apply.  The deadline is December 31, 2023.  Follow the link below to apply:

CALIFORNIA Taxpayers — The Middle Class Tax Refund



California Taxpayers, you may qualify for the California Middle Class Tax Refund.  This refund is being paid to a large group of California taxpayers with payments being sent out between October 2022 and January 2023.

For more information, please visit:

I do not have any further information regarding distributions.  If you have any further questions, please contact the California Franchise Tax Board.

Fill Your Days!

Fill Your Days!  This is my advice to people.  I have been saying it for quite some time.

Nobody knows how long they are going to live, but yet, so many people waste time... not just moments of time, but sometimes days, weeks, and even longer!

When you are on your deathbed, no amount of money will add any significant, quality of life, time to your life.

Carpe Diem!  Seize the day!  Quit procrastinating!  Do something meaningful!

Recently, this was in my fortune cookie:

A day is a span of time no one is wealthy enough to waste.


While nobody knows just how long they are going to live, it is always interesting to check your life expectancy on the Social Security, Actuarial Life Table.

Carpe Diem, and fill your days, my friends!

Kiplinger Article on Maximizing Social Security Benefits

Social Security can be a tricky topic, and many people have many misunderstandings on how it actually works. When considering how to maximize Social Security Survivor Benefits for a spouse, there are several factors that must be taken into consideration. Kiplinger has a great article that explains in detail what you need to know if you need to maximize Social Security Survivor Benefits.

Click here to link to the article.

“my Social Security” Account

Updated: July 22, 2023.
With "my Social Security" you can set up an online account with the Social Security Administration to handle several tasks online.

According to the Social Security Administration website, your "my Social Security" account can be used for the following:

If you do not receive benefits, you can:

  • new Request a replacement Social Security card if you meet certain requirements;
  • new Check the status of your application or appeal.
  • Get your Social Security Statement, to review:
    • Estimates of your future retirement, disability, and survivors benefits;
    • Your earnings once a year to verify the amounts that we posted are correct; and
    • The estimated Social Security and Medicare taxes you’ve paid.
  • Get a benefit verification letter stating that:
    • You never received Social Security benefits, Supplemental Security Income (SSI) or Medicare; or
    • You received benefits in the past, but do not currently receive them. (The letter will include the date your benefits stopped and how much you received that year.); or
    • You applied for benefits but haven’t received an answer yet.

If you receive benefits or have Medicare, you can:

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IRS Increases the Maximum Educator Expense Deduction in 2022

The Internal Revenue Service recently announced that teachers and other educators will be able to deduct up to $300 of out-of-pocket classroom expenses for 2022 when they file their federal income tax return next year.    This deduction can be claimed even if the educator is claiming the standard deduction.  An eligible educator is defined as a teacher, instructor, counselor, principal, or aide who works at least 900 hours during the school year in grades K-12.  This deduction applies to educators at both public and private schools.  Qualified expenses do not include the cost of home schooling or for nonathletic supplies for courses in health or physical education.  The IRS reminds educators claiming this deduction to keep good records, including receipts, cancelled checks, and other documentation.

While the educator expense deduction was enacted in 2002, this is the first time that the annual limit of $250 per year has been increased.  The limit will increase in $50 increments in future years, based on inflation adjustments.  Eligible educators who file a joint return with another eligible educator can deduct $600 ($300 per educator).

Eligible educators can deduct the un-reimbursed cost of:

  • Books, supplies, and other materials used in the classroom;
  • Equipment, including computer equipment, software, and services;
  • COVID-19 protective items to stop the spread of the disease in the classroom, including: face masks, disinfectant for use against COVID-19, hand soap, hand sanitizer, disposable gloves, tape, paint or chalk to guide social distancing, physical barriers, such as clear plexiglass, air purifiers, and other items recommended by the Centers for Disease Control and Prevention; and
  • Professional development courses related to the curriculum they teach or the students they teach.   Note that the IRS cautions that, for these expenses, it may be more beneficial to claim another educational tax benefit, especially the lifetime learning credit. For more information, please see: Publication 970, Tax Benefits for Education, particularly Chapter 3.

For more information, please visit:,than%20%24300%20for%20each%20spouse.


IRS Increases Mileage Rate for Last Six Months of 2022

The Internal Revenue Service has increased the Optional Standard Mileage Rate by four cents to $0.625 per mile.

Similarly, the Internal Revenue Service has increased the mileage rate for deductible medical or moving expenses (available for active-duty members of the military) by four cents to $0.22 per mile.

The charitable mileage rate remains unchanged at $0.14 per mile.

Citing increased fuel costs, the IRS also noted that other factors figure into the increased mileage rates, including items such as depreciation, insurance, and other fixed and variable costs.

For more information, see: