CPAs And Other Tax Professionals That Looked To David M. Kaufmann, CPA, For Assistance.


The purpose of this page is to give current and prospective clients an idea of how I have been spending some of my time. This may help you decide whether my services are a good fit for your needs. I frequently mention the financial professional that I assisted. I do not mention names of the actual taxpayers.


Frequently Asked Questions

Case Studies

Accountants Who Come To Us For Guidance

Useful Links

David M. Kaufmann, CPA

Voice: 720.493.4804


Physical Address:

1466 Adobe Falls Way
Fruita, CO 81521

Mailing Address:

PO Box 700
Fruita, CO 81521-0700


I assisted Andrew Nelson, CPA, with an Accumulated Earnings Tax issue. An IRS agent was raising some questions about the corporate Accumulated Earnings Tax. I assisted Andy, and sent him some material to better argue with the IRS.


John H. Bryan, E.A. asked me to review his interest and penalty computations.


Michael Meyers, CPA asked me to review his interest and penalty computations.


Explained to Al Pleitner, CPA, how the IRS computed the Failure To Pay penalty on a transcript.


Helped Mike Buccieri, a tax professional in E. Aurora, NY, with paperless office issues. I suggested settings for FineReader OCR software to speed up processing. I explained how the Select Text Tool in Acrobat could speed up accounting work. I recommended various backup strategies.


Explained to John Frisch, CPA, CFP, why one of his clients would not have significantly higher Social Security Retirement Benefits if he received wages for 5 more years. The client's Average Indexed Monthly Earnings (AIME) did not change much since the current earnings replaced relatively high prior year earnings.


Helped Donna Ward, CPA, Denver, CO. One of her clients had been audited by the IRS. I helped her with:

  • When interest would run on any proposed underpayment.
  • How interest runs on Failure To Pay and Accuracy Related penalties.
  • That the Accuracy Related Penalty, if any, is based on the accuracy related underpayment of tax, not the entire underpayment.


Helped Gerald Williams, CPA, Hyannis, MA. He needed to know what the assessment date was for a penalty. The taxpayer that he was working with had over $600,000 of taxable income.


Helped Ken Hall, CPA, Los Gatos, CA. He needed to know whether the compensation amount for personal use of a business car stayed the same or changed if the Automobile Lease Rule was used.


Helped Irvin Rabinowitz, CPA, Atlanta, GA. He had questions on how Required Minimum Distributions from IRAs are made when the spouse is more than 10 years younger than the IRA owner.


Helped David Childers, CPA, Shallowater, TX. He had questions on how to determine the interest rate for 72(t) computations. This computation is used to calculate the penalty - free amount that can be taken out of an IRA before someone is 59 and 1/2.

September, 2004

Helped Bill Evenson of Hawkins, Ash, Baptie & Co, De Pere, WI. He was questioning an IRS notice. I helped him reduce the interest that the IRS was charging his client.

December, 2004

Helped Neil Sullivan of Farm Credit Services of Minnesota Valley. He had a client that was over charged interest and Failure To File penalties. I showed him why the IRS was in error. Failure To File penalties are supposed to be computed *net* of Failure To Pay penalties. Interest on Failure To File penalties begins at the end of the extension period, not on the return due date as the IRS had asserted.