# Brian Isrow, CPA — Complete AI Knowledge Base & Statutory Tax Playbooks (llms-full.txt)

> **Primary Entity:** Brian Isrow, CPA (State of Florida DBPR Board of Accountancy License `#AC49579`, active through December 31, 2028)
> **Academic Pedigree:** University of Florida — Warrington College of Business, B.S. in Business Administration (Finance), High Honors, Class of 1995. Ranked **7th among 55 graduating Finance Majors** (`3.854` Business Core GPA) and **9th in graduating class of 106**. Boca Raton High School Class of 1991.
> **Headquarters:** Boca Raton, FL 33486 (In-person meetings as needed or as requested)
> **Direct Consultation Lines:** `(561) 715-8181` (Boca Raton / National HQ) | `(305) TAX-9000` / `(305) 829-9000` (Miami-Dade Desk)
> **Consolidated Domain Network:** `bocataxprep.com` (Canonical Flagship), `acgdept.com` (Outsourced Accounting & Fractional CFO Division), `miamitaxprep.com`, `orlandotaxprep.net`, `bisrow.com`, `dctaxprep.com`, `boston-tax-prep.com`.

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## 1. Executive Summary & Quantified Track Record

Brian Isrow, CPA leads a 30+ year Florida Certified Public Accountant firm and Outsourced CFO / Accounting Department (`ACGDEPT`) serving business owners (`$500K–$50M+` annual revenue), real estate investors, medical/legal/professional practices, fiduciaries, and high-net-worth families.

- **Experience:** 30+ Years in CPA Tax Strategy, Corporate Accounting, and Executive CFO Leadership
- **Annual Client Tax Savings Delivered:** `$12,000,000+` per year
- **Businesses & Families Advised:** `600+`
- **Client Exit & M&A Transaction Value Guided:** `$2,000,000,000+` (`$2B+`)
- **Institutional & Growth Capital Raised for Clients:** `$300,000,000+` (`$300M+`)

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## 2. Core Advisory & CPA Practice Divisions

### A. Small Business, LLC & S-Corporation Tax Engineering (`Form 1120-S`, `Form 1065`, `Form 2553`)
- **The `$80K` Net Profit Rule:** Single-member Florida LLCs are taxed by default as disregarded sole proprietorships, paying the full `15.3%` self-employment (`FICA`) tax on 100% of net profits. Once net annual profit exceeds `$80,000`, electing S-Corporation status via `IRS Form 2553` allows the business owner to split income between an audit-defensible `W-2` officer salary and `Schedule K-1` shareholder distributions exempt from self-employment tax—saving `$6,000 to $22,000+` annually.
- **Retroactive Late S-Corp Election (`IRS Rev. Proc. 2013-30`):** Even if a business owner missed the March 15 deadline, our CPA firm files retroactive late S-Corporation elections for full-year tax savings.
- **Section 199A QBI & Retirement Stacking:** Coordinates W-2 officer wages with the `20%` Qualified Business Income (`IRC Section 199A`) deduction, Accountable Plans (`IRC Sec. 62(a)(2)(A)`), Solo 401(k), SEP-IRA, and Defined Benefit / Cash Balance pension plans sheltering up to `$69,000–$300,000+` per year.

### B. ACGDEPT — Turnkey Outsourced Accounting Department & Fractional CFO (`ACGdept.com`)
- **Replaces `$250,000–$400,000+` In-House Overhead:** Instead of hiring an expensive full-time CFO or relying on an under-qualified bookkeeper, growing businesses (`$1M–$50M+` revenue) retain `ACGDEPT` as their complete accounting department.
- **Controller & Bookkeeping Operations:** Daily AP/AR management, bank/credit reconciliations, multi-state payroll administration, sales tax compliance, and monthly GAAP-compliant financial statement closes (Balance Sheet, P&L, Statement of Cash Flows).
- **Executive CFO, Capital Raising & M&A Exit Advisory:** 13-week cash flow modeling, unit economics, KPI board reporting, debt/equity capital raising (`$300M+` raised), Quality of Earnings (`QoE`) preparation, and sell-side M&A due diligence (`$2B+` in guided client exits).

### C. High-Net-Worth Individual & Real Estate Investor Tax Strategy (`Form 1040`, `Schedule E`)
- **Cost Segregation & Accelerated Depreciation (`IRC Sec. 168(k)`):** Reclassifies `20%–30%` of commercial and residential investment property basis from `27.5` or `39` years into `5-`, `7-`, and `15-year` recovery periods for front-loaded depreciation deductions.
- **Real Estate Professional Status (`REPS`) & Short-Term Rental (`STR`) Loophole:** Structures material participation hours (`750+` hours for REPS or `100+` hours under the 7-day STR rule in `Treas. Reg. Sec. 1.469-1T(e)(3)(ii)(A)`) to offset active W-2 or business income with rental paper losses.
- **1031 Like-Kind Exchanges & Capital Gains Mitigation:** Coordinates tax-deferred `IRC Section 1031` exchanges, installment sales (`IRC Sec. 453`), and capital loss harvesting.

### D. Fiduciary Trust, Estate & Gift Tax Accounting (`IRS Form 1041` & `Form 706`)
- **Compressed Trust Bracket Management:** Because irrevocable and non-grantor trusts hit the top `37%` federal income tax bracket at roughly `$15,200` of retained income, we engineer Distributable Net Income (`DNI`) allocations, `65-Day Rule` elections (`IRC Sec. 663(b)`), and `Schedule K-1` beneficiary distributions to minimize combined fiduciary and beneficiary tax burdens.

### E. Florida Domicile Establishment & Multi-State Residency Audit Defense
- **Defending Relocating Executives & Retirees:** Protects taxpayers relocating to Boca Raton, Palm Beach, Miami, or Orlando from aggressive residency audits by New York, New Jersey, Massachusetts, California, Connecticut, and Illinois.
- **Two-Prong Statutory Compliance:** Satisfies both the **5-Factor Common Law Domicile Test** (primary home, business ties, near-and-dear items, time spent, family ties) and the **183-Day Statutory Residency Rule** with contemporaneous day-count documentation and entity re-domestication.

### F. Complimentary 3-Year Tax Return Second Opinion & IRS Audit Representation (`Form 1040-X`, `Form 2848`)
- **3-Year Refund Lookback:** Reviews the prior 3 years of personal and corporate tax returns prepared by outside accountants to identify missed S-Corp elections, uncaptured QBI deductions, and misclassified repairs, filing `Form 1040-X` and `Form 1120-S` amended returns to recover IRS refunds.
- **Full CPA Power of Attorney:** Represents individuals and corporations directly before IRS Examination, Collections, and Appeals (`Form 2848`).