I hope all of my readers had a very relaxing and joyous Christmas holiday and I hope you are looking forward to a New Year filled with hope and promise.  Of course, the way to make those hopes and resolutions come true is to get out and make them happen.  You’ll never get what you truly want by sitting around.  You must take action!  This year will be the second filing season under the new tax law. Additional changes to the law were made during 2019 so your taxes may increase or decrease, depending on many circumstances.  If you have made any resolutions, I hope two of them will be (1) to resolve any delinquent tax problems you may have and (2) to prepare a good Estate Plan for your family. Instead of worrying about tax problems or other legal problems, resolve to take action and find a solution.  This is a good time to remind you that, when looking for a tax preparer, you should (1) avoid one who claims he can get a larger refund than other preparers, (2) beware preparers who guarantee results or base fees on percentage of refund, (3) avoid firms where your work will be delegated to someone with very little experience, and (4) try to use a firm that is affiliated with a professional organization that requires continuing education and holds preparers to a code of ethics.