Cunningham, Malone & Morton was formed in 1994 through the merger of the individual practices of Michael Cunningham, EA, Ronald Malone, EA, Emeritus, and John Morton, EA, Emeritus, bringing together over 75 years of combined business experience to our local community. In 2008, John "Jack" Morton retired and, along with The Malones, sold their interests to our newest colleague, Keith N. Crossley, Certified Public Accountant. The Malones moved to Rohnert Park in 2010 where they continued to provide services to their valued clients and the office staff at C M & M, remotely from their home. They retired in 2014. Our firm provides outstanding service to our clients because of our dedication to the three underlying principles of professionalism, responsiveness and quality.
Our firm is one of the leading firms in the area. By combining our expertise, experience and the energy of our staff, each client receives close personal and professional attention.
Our high standards, service and specialized staff spell the difference between our outstanding performance, and other firms. We make sure that every client is served by the expertise of our whole firm.
Our firm is responsive. Companies who choose our firm rely on competent advice and fast, accurate personnel. We provide total financial services to individuals, large and small businesses and other agencies.
To see a listing of our services, please take a moment and look at our services page. Because we get new business from the people who know us best, client referrals have fueled our growth in the recent years.
Through hard work, we have earned the respect of the business and financial communities. This respect illustrates our diverse talents, dedication and ability to respond quickly.
Our firm is known for the quality of its service. Our firm's reputation reflects the high standards we demand of ourselves.
Our primary goal as a trusted advisor is to be available to provide insightful advice to enable our clients to make informed financial decisions. We do not accept anything less from ourselves and this is what we deliver to you.
We feel it is extremely important to continually professionally educate ourselves to improve our technical expertise, financial knowledge and service to our clients.
Our high service quality and "raving fan" clients are the result of our commitment to excellence.
We will answer all of your questions, as they impact both your tax and financial situations. We welcome you to contact us anytime.
Meet Our Team
Get acquainted with the professional staff at Cunningham, Malone & Morton.
Mike Cunningham is one of the founders of our firm. A skilled and fearless advocate for his clients, he been instrumental in assembling our great team. Mike is an active community volunteer and a master at being able make people feel comfortable in stressful situations.
Mike is an Enrolled Agent with over forty years of experience in helping clients with tax problems. He still loves to get people out of financial trouble. His experience, expertise, and ability to achieve positive outcomes for his clients are well-known. He regularly speaks to Enrolled Agent groups on tax code organization, and is also a notoriously funny storyteller who can use humor to help explain it to the rest of us.
Mike’s professional credentials also include Professional Fiduciary and Admission to practice in The U.S. Tax Court. As a Fiduciary, he has helped dozens of families by managing their day-to-day and financial affairs, either through a court appointment or personal agreements. His uncanny ability to successfully make the case for clients before both the Appeals Office of the IRS and the U.S. Tax Court is an asset to the clients, our firm, and the community. In his downtime, Mike is a tireless volunteer with the Eureka Rotary Club and loves working on vintage cars.
Keith Crossley brings technical expertise, decades of experience, and a passion for planning to work with him every day. Keith has an innate ability to listen for understanding, which he does quite a bit as he helps many of his clients find solutions to often complex financial problems. Keith loves working with people to create tax and other financial planning plans.
Keith’s long career in general management, accounting, and tax consulting began in 1981. He began his career as a Certified Public Accountant with a “Big 8” firm. He joined our firm as a co-owner in 2008.
Keith is a graduate of the Executive Dimensions Leadership Program (Center for Creative Leadership in Greensboro, North Carolina), the Executive Development Program (Emory University, Atlanta, GA) and the National Tax Practice Institute (National Association of Enrolled Agents).
When he’s not working at the firm Keith is an active husband, father, and community volunteer. He and his wife, Carole, own Celebration Boulevard in Eureka. Father of four, including two adopted children, Keith loves to share ways to facilitate adoptions (including reducing their financial impact) with interested clients.
Maria Castillo our team in 2011 assisting in tax preparation. A natural at helping people find solutions to tax problems, she has been an Enrolled Agent admitted to practice before the IRS since 2014. She is a member of the National Association of Enrolled Agents and the California Society of Enrolled Agents, and is continually attending seminars to increase her knowledge in this field.
After passing her Bar exam and practice as a successful attorney in Mexico, Maria moved to Humboldt County in 1997. She loves to spend time with family and friends and exercising with her two daughters. She is passionate about learning more about her religious beliefs.
Theresa Wheeler has been with the firm since 2002. She is our Office Administrator and often the first person you talk to when you call or visit us. She began working on filing returns electronically soon after starting with us and is now our expert in making sure that all of our e-filings are completed properly and on time.
Theresa’s enthusiasm is genuine, and she always greets our customers with a "smile on her face." A grandmother of eight, she has lived in Humboldt County most of her life. When she isn’t working or spending time with her grandchildren, she is reading or gardening in the home she shares with her husband.
Tirzah Walsh joined our firm as an experienced bookkeeper in 2007. She is the Bookkeeping Manager and provides support for other services, from payroll to answering phones.
Tirzah has lived in Humboldt County most of her life. She is a wife, mother, and grandmother, and loves to spend time with her family, especially if that includes a walk on the beach. Tirzah is also an artist who loves to create calligraphy.
Sherri Tillett has worked with us since 2005, is an integral part of our bookkeeping team. She has always, as she says, “loved numbers,” and knew from an early age that she would be working in a field that allowed her to work with them. Like the rest of the team at Cunningham, Malone, and Morton, she also willingly lends a hand in other areas of our firm when other team members or clients need an extra assist.
Sherri reads and volunteers, and is the mom of two. She loves the people she works with, and enjoys coming to work in our office and with the team.
Sallye Cunningham has been with Cunningham, Malone, and Morton since the beginning, at least in spirit. As Mike Cunningham’s spouse, her positive spirit has helped to support our team as we’ve grown in our ability to serve the people of our community. Now, as Eldercare Services Coordinator, Sallye brings her background in pastoral counseling to our efforts to serve the fiduciary and day-to-day needs of many of our most fragile clients. She is the heart and soul of our Eldercare Services. Adept at organizing, communicating and counseling, we can think of no one better suited for this work.
Diana McIntosh is our Payroll Administrator. She started with our firm in 2015, after several years of experience in the field. Diana is a mom and a grandmother who has lived in Humboldt County since childhood. She loves spending time with her family, whether walking on the beach or taking a new adventure together. Diana shares an office with Sherri; like Sherri, she also helps out with other duties besides payroll when needed. Diana loves the fact that everyone at Cunningham, Malone and Morton works so well together.
CURRENT EMPLOYMENT OPPORTUNITIES:
All interested applicants must submit a resume and complete an Employment Application. (Important: Print a copy of the application to your computer before completing).
Mail the completed application and resume to our office, Attention: Mike Cunningham, or email to email@example.com. You may fax it to (707) 444-0210. It is acceptable to bring your resume and application to our office, but please do not call or drop in to talk. We will call for appointments after reviiewing all submissions for each position. Prior to your commencement of work, we will check all references, and complete a background investigation.
The Enrolled Agent
WHAT IS AN ENROLLED AGENT?
An enrolled agent (EA) is a federally licensed tax practitioner who has technical expertise in the field of taxation and is empowered by the U.S Department of the Treasury to represent taxpayers for audits, collections and appeals before all administrative levels of the Internal Revenue Service.
WHAT ARE THE DIFFERENCES BETWEEN ENROLLED AGENTS AND OTHER TAX PREPARERS?
Only enrolled agents demonstrate their competence in matters of taxation and report their hours of continuing professional education to IRS. Enrolled agents are the only taxpayer representatives who receive their right to practice directly from the U.S. government (certified public accountants and attorneys are licensed by states and their licenses are state specific). Unlike attorneys and certified public accountants, who may or may not choose to focus on taxes, all enrolled agents specialize in taxation.
HOW CAN AN ENROLLED AGENT HELP ME?
Enrolled agents advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any other entity with tax-reporting requirements. Enrolled agents prepare millions of tax returns each year. Enrolled agents expertise in the continually changing field of taxation enables them to effectively represent taxpayers audited by IRS.
Some enrolled agents work only during tax season or by appointment only, while other enrolled agents have year-round practices. In addition to tax preparation and tax representation, many enrolled agents offer other business-related services which may include:
- Accounting and bookkeeping
- Financial planning or budgeting
- Payroll services
- Financial statement preparation
ARE ENROLLED AGENTS REQUIRED TO TAKE CONTINUING PROFESSIONAL EDUCATION?
In addition to the stringent testing and application process, IRS requires enrolled agents to complete 72 hours of continuing professional education every three years to maintain their licenses. NAEA members are obligated to complete 90 hours in each three year period.
ARE ENROLLED AGENTS BOUND BY ETHICAL STANDARDS?
Yes, Enrolled agents are required to abide by the provisions of the Treasury Departments Circular 230 which provides the regulations governing the practice of enrolled agents before the IRS. NAEA members are also bound by a code of ethics and rules of professional conduct.
PRIVILEGE AND THE ENROLLED AGENT
The IRS Restructuring and Reform Act of 1998 allow federally authorized practitioners (those bound by U.S. Department of the Treasury Circular 230 regulations) a limited client privilege. This privilege allows confidentiality between the taxpayer and the enrolled agent under certain conditions. The privilege applies to situations in which the taxpayer is being represented in cases involving audits and collection matters. It is not applicable to the preparation and filing of a tax return. This privilege does not apply to state tax matters, although a number of states have an accountant-client privilege.