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.
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 firstname.lastname@example.org. 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.