Based on the advice of their CPA, an Arizona auto dealership ‘thought’ they reduced their tax liabilities through stock ownership plans devised by their CPA. Much later the IRS disapproved of these plans. The IRS sent past due tax demands to the owners. Eventually, the IRS settled the claims against the owners. The owners paid big bucks in fines and penalties. These owners then sued the CPA for negligence, breach of contract and other claims. The Maricopa County superior court judge concluded that the professional negligence claims accrued when the IRS issued its demand and those claims were barred by the statute of limitations.
The Arizona court of appeals reversed. It rejected a doctrine that the owner’s claims accrued upon the IRS’s demands. It also rejected a different concept that the claims accrued upon a final decision in the tax appeal. Instead, the Arizona court of appeals adopted a fact-based approach to claim accrual.
The Arizona court reasoned that the notice of deficiency did not necessarily commence the statute of limitations because continued consultation with an accountant after the notice of deficiency based on a reasonable belief of IRS error is legally inconsistent with requiring the commencement of a malpractice action regarding the same conduct.
Adopting a case-by-case or fact-based approach to claim accrual brings accounting malpractice claims in line with cases reviewing the statute of limitations for attorney malpractice.
Feel free to call Bill Miller from Scottsdale, Arizona at 602-319-6899 if you need help in an Arizona Court proceeding or you think the statute of limitations may have expired. His office is off the 101 in Scottsdale.
We also handle, Breach of contract, Non-compete agreements, Non-disclosure agreements, Employee theft and embezzlement, Insurance purchases and enforcement of policy coverage, Negotiation and/or enforcement of commercial leases, Negligence and gross negligence resulting in losses, Intentional acts causing a company to suffer damages, Tortious interference with contractual relationships, Unjust enrichment, Real Estate fraud, Consumer fraud, Conversion/Theft, Intentional and/or negligent misrepresentation, Business torts and Real estate title & escrow.

In August of 2016, 22 days before a jury trial I had litigated for 3 years, I knocked the heck out of a corporate entity I deemed an ‘alleged sham’ who had contractually interfered with our client and their prospective business opportunities. We focused on Antwerp Diamond Exch. of Am., Inc. v. Better Bus. Bureau of Maricopa Cty., Inc., 130 Ariz. 523, 527-29, 637 P.2d 733, 737-39 (1981). We said, a conditional privilege is abused when the publisher: (a) knows the matter to be false; or (b) acts in reckless disregard of its truth or falsity. Restatement (Second) of Torts §600. Currier v. W. Newspapers, Inc., 175 Ariz. 290, 293-94, 855 P.2d 1351, 1354-55 (1993). Our settlement is 110% confidential & the file is sealed, but I can say, our client – eight figure earners- got settlement money in a big way.

Any smart/good business group would rather settle than litigate, but once in a while, the little guy needs to stand up. We love these cases and we have a 29 year history of good results in David v. Goliath cases.

Call us at 602-319-6899 to discuss your case. Bill will pick up the phone. We are located at 8170 North 86th Place, suite 208 in Scottsdale, Arizona 85258. You can also email Bill at bmiller@williamamillerpllc.com if you need help with a Goliath.

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