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Patrick Leonard
IRS Enrolled Agent (EA)
PM Leonard, LLC
San Luis Obispo, California, USA
Professional Summary
IRS Enrolled Agent, 1982.
An Enrolled Agent is a federally-authorized tax practitioner licensed by the U.S. Department of the Treasury to represent taxpayers before all administration levels of the Internal Revenue Service for audits, collections and appeals. Only Enrolled Agents, attorneys and CPA's may represent taxpayers before the IRS.
Experiential Skills:
Tax Preparation (individual, corporate, partnership, all states)
Payroll Taxes
Tax Deferred Exchanges
QuickBooks and Quicken
Bookkeeping
General Ledger
An Enrolled Agent is a federally-authorized tax practitioner licensed by the U.S. Department of the Treasury to represent taxpayers before all administration levels of the Internal Revenue Service for audits, collections and appeals. Only Enrolled Agents, attorneys and CPA's may represent taxpayers before the IRS.
Experiential Skills:
Tax Preparation (individual, corporate, partnership, all states)
Payroll Taxes
Tax Deferred Exchanges
QuickBooks and Quicken
Bookkeeping
General Ledger
Learn More
Languages
- English
Industry Experience
- Accounting / Tax
Experience
PM Leonard, LLC
San Luis Obispo, California, USA 93420
San Luis Obispo, California, USA 93420
IRS Enrolled Agent (EA)
1976 - Present
My favoriate quote from Judge Learned Hand is the philosophy by which I have practiced taxes for over 35 years:
"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."
To that end I design tax planning and the subsequent tax returns that require the tax collector to accept only what is due, nothing more, nothing less.
"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."
To that end I design tax planning and the subsequent tax returns that require the tax collector to accept only what is due, nothing more, nothing less.
Education
MA, Organizational Design & Development 1995
City University of Seattle
Belleuve, Washington, United States
Graduated with Honors
BA, Accounting 1977
Seattle University
Seattle, Washington, United States
Entered undergraduate school in 1971.
Became the Comptroller of Seattle University during my senior year.
Graduated in 1977.
Hung out my own tax shingle in 1976.
Became the Comptroller of Seattle University during my senior year.
Graduated in 1977.
Hung out my own tax shingle in 1976.
Professional Certifications
Enrolled Agent (EA)
1982
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