HR Block Made Homer Barf

HR Block Made Homer Barf and with good reason…using the terms “tax experts”, “tax gurus” and “superhero tax ninjas” in the same sentence with HR Block is enough to make any competent tax professional VOMIT.

HR Block Made Homer Barf
Cletus eating a rat for dinner?

Perhaps with exception of some Enrolled Agents that have been fed a diet of feces for so long they are immune.

Let’s also keep in mind that using self-aggrandizement to declare expertise that can NOT be confirmed is misleading advertising which is sanctionable under Circular 230, Sec. 10.30 states”

§ 10.30 Solicitation. (a) Advertising and solicitation restrictions. (1) A practitioner may not, with respect to any Internal Revenue Service matter, in any way use or participate in the use of any form of public communication or private solicitation containing a false, fraudulent, or coercive statement or claim; or a misleading or deceptive statement or claim. Enrolled agents, enrolled retirement plan agents, or registered tax return preparers, in describing their professional designation, may not utilize the term “certified” or imply an employer/employee relationship with the Internal Revenue Service…

Circular 230 Sec. 10.35 continues

§ 10.35 Competence. (a) A practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Competent practice requires the appropriate level of knowledge, skill, thoroughness, and preparation necessary for the matter for which the practitioner is engaged.

§ 10.51 Incompetence and disreputable conduct. (a) Incompetence and disreputable conduct. Incompetence and disreputable conduct for which a practitioner may be sanctioned under §10.50 includes, but is not limited to — see Circular 230 for details

Circular 230, Sec. 10.52 provides sanctions for

 (a) A practitioner may be sanctioned under §10.50 if the practitioner —

(1) Willfully violates any of the regulations (other than §10.33) contained in this part; or

(2) Recklessly or through gross incompetence (within the meaning of §10.51(a)(13)) violates §§ 10.34, 10.35, 10.36 or 10.37.

If this were the first time we had seen unprofessional conduct, it would have been appropriate to share a private word with the tax practitioner involved. However, wait for it…this is certainly NOT the first instance of this type we have observed…here is an oldie but goodie…

How do we like this…HR Block offering attest work…well some people NEVER learn

If you observe incompetent or unprofessional conduct by an attorney, CPA or Enrolled Agent the place to fo and share that information is:

Internal Revenue Service
Office of Professional Responsibility
SE:OPR, Room 7238/IR
1111 Constitution Avenue NW
Washington, DC 20224

Maybe they should hire Bluewire Strategy to clean up the mess.

Cutting Your Professional Throat

Cutting Your Professional Throat

Cutting Your Professional Throat isn’t science, it is art. Erin L. Fraser, Esq. of Hanson Bridgett LLP  should add a Ph.D. in the subject to his resume.

Cutting Your Professional Throat

We had posted a rather innocuous comment, and another commentator mentioned the same point and scolded Mr. Fraser.

Cutting Your Professional Throat







Mr. Fraser has an NYU LLM in Taxation. One would think that anyone with that level of education would have taken the “Common Sense 101” course. The common sense course is usually the best way we know of to cure “Shit for Brains”.

The article itself notes that Mr. Rettig had already discussed the property in detail with members of the Senate Finance Committee. The memo to committee members was signed by Senate Finance Chairman Orrin Hatch, a Utah Republican, and the committee’s top Democrat, Ron Wyden of Oregon. It said committee staff raised the issue at a June 21 “due diligence meeting” and that Rettig plans to provide more details, including the full name of the property.

Julia Lawless, a spokeswoman for committee Republicans, said in an email late Wednesday that Rettig “has moved through the Finance Committee’s bipartisan vetting process in good faith, providing accurate information regarding his personal finances and other matters.”

She added that Rettig bought the properties “more than 10 years ago” and they were “disclosed and vetted in a customary way.” Members would be able “to get further clarity on this fact” during Thursday’s hearing, she added.

Rettig would be the first practicing tax lawyer to lead the IRS in two decades — a departure from prior commissioners who held high-level posts at private companies and regulatory agencies. He’d go from running a law firm with 12 attorneys to a perennially despised and underfunded bureaucracy with nearly 77,000 employees.

All of which leads us to wonder if Hanson Bridgett make the right choice in hiring Mr. Fraser, an attorney with excellent tax technical skills, at least on paper, but PISS POOR PROFESSIONAL JUDGEMENT. We can’t begin to understand why an associate with a major law firm would turn a rather bland article into “fake news” about the next IRS Commissioner. However, it makes him about as attractive to other employers as a mixture of horse manure and radioactive waste. 

Axe Jackeline Velez

Axe Jackeline Velez

Axe Jackeline Velez about how to get someone killed celebrating the end of Tax Season…throwing an ax at them could be the best way to that we have ever heard of.

Axe Jackeline Velez

Ms. Jackeline Velez…

…I am sorry, but ANY time someone advocates wreckless stunt that literally crosses the line from grossly negligent and STUPID to POTENTIALLY LETHAL and demonstrative of DEPRAVED INDIFFERENCE TO HUMAN LIFE I am going to tag it, call it out and do everything and anything I can to prevent a horrible injury or the death of another human being.

The idea that “stress relief” or “fun” would include throwing a potentially deadly weapon such as an ax at another human being is twisted and sick.

Don’t remember what I am talking about, what’s this:

Axe Jackeline Velez

Would it be a bad thing if a Xero Accounting Partner would up on the floor in a pool of blood, DEAD or with his or her head split open because someone followed your suggestion and split their skull open with an ax? The conduct in the photo is beyond STUPID it is outright reckless. Worse yet, the event appears to have been expressly approved by Xero at the corporate level. Here is the event registration for the event that appeared on Eventbrite for Dallas.

Axe Jackeline Velez
Xero’s Dallas Axe Throwing Event

Xero’s Houston Axe Event

Axe Jackeline Velez

and the event in Austin

Axe Jackeline Velez
Xero’s Axe Throwing Event In Austin

We decided to try an experiment so we asked the owners of Eventbrite, and the three Axe Throwing venues in Dallas, Houston, and Austin if they would have permitted this ad to run with Jackieline Velez’s photo:

Axe Jackeline Velez
JackyYacky Axe Throwing

We will amend this page to add the responses that we receive from any of the venues or Eventbrite.

Our view is that the photo of wantonly, grossly negligent conduct representing depraved indifference to human life tells us a lot about Ms. Velez’s judgment, and indirectly about Xero’s judgment with respect to hiring and employment policies. We wonder what’s next, perhaps a Russian Roulette tournament, with semi-automatic pistols.

Let’s all welcome Jackeline Velez to SmellyStinkyEA with a special award for inventing a way to get someone killed celebrating the end of tax season, with special mention to Xero for supporting it.

Smelly Stinky Home

Bluewire Strategy – Primate Clan

Bluewire Strategy – Primate Clan

Bluewire Strategy – Primate Clan – here we go again. The founding members of both groups are members of the Hubdoc 50 – Top Cloud Accountants. Based upon a review of the profiles of the entire group, with exceptions granted to The Digital CPA and Bruce Phillips, the monkeys are at least the intellectual equals of the rest of the group. The monkeys also have a tremendous advantage in that they get paid by the transaction, and they have the proven methodology of Amazon Mechanical Turk which truly is the “containerization of human exploitation”.

You can learn more about the application of M-Turk to cloud accounting and virtual bookkeeping in our articles –

However, it is a ten year proven strategy for the off-shoring of low intelligence repetitive mechanical tasks which happens to be the essence of bookkeeping.  The apes have further refined their technique and implemented a Sigma-6 approach to cloud accounting with that Beautiful Accounting Software that they call “Jungle Journal Jockeys

Bluewire Strategy - Primate Clan
Jungle Journal vs. Bluewire Strategy

We attempted to ascertain the social dynamics of both groups, and this is what the consultant we retained explained to us.

As a small digression…while we don’t see anything special about Cloud Accounting….CLOWN ACCOUNTING is an entirely different matter.

Bluewire Strategy - Primate Clan
Clown Accounting Might Be In Your Future

Why Be Social?

Many primates and other animals live in social groups. In social groups, individual members coordinate their activities, communicate with one another, and interact in both affiliative (friendly) and agonistic (aggressive or submissive) ways. In many social groups, individuals are gregarious; that is, they interact with one another frequently, engage in a variety of types of social interactions, and typically form and maintain social bonds (strong social relationships) with other individuals. These bonds are often expressed in the form of grooming, a common social activity among primates in which one individual carefully picks through the fur of another and removes any debris or ectoparasites. Grooming serves an important social function for most primates in addition to its hygienic function

Group life carries with it inevitable conflict and competition. Individuals must share food resources, water resources, sleeping sites, and mates. While usually mediated by dominance hierarchies in which higher-ranking individuals have priority of access to limited resources, aggressive competition over food and mates is common in primates, and is not only energetically costly but can lead to injury and even death. In addition to energy costs and risk of injury, high levels of aggression-given or received-can lead to chronic psychological stress. Chronic stress can adversely affect health and reproduction in numerous ways.

Bluewire Strategy – Primate Clan

Other socially-induced events may also increase stress levels: in chacma baboons, for example, infanticidal (infant killing) behavior by males-or even simply the immigration of a potentially infanticidal male into a social group-increases stress hormone levels in females with infants. In addition to these social costs of group living, close social contact also increases the potential transmission of pathogens, which increases each individual’s risk of contracting infectious diseases. Finally, groups may be disadvantageous because they are more easily detectable by predators compared to solitary individuals.

Given all of these potential costs of group living, why do so many primates-and other mammals-bother living in groups at all? One might especially wonder about this for the lowest-ranking individuals in a social group (i.e., those who are last in line for the available resources).

Bluewire Strategy – Primate Clan

Despite the costs, sociality is important to these animals for several reasons. Probably most importantly, living in a group likely decreases one’s risk of falling victim to predation. There are three reasons for this. First, in social groups, there are more individuals looking out for predators and thus predators will be detected more quickly. Second, living in a group decreases each individual’s chance of being preyed upon due to an effect called “geometry for the selfish herd”: this states that the larger the group (e.g., 100 versus 10), the lower each individual’s chance (1/100 versus 1/10) of becoming prey. Third, individuals in groups can collectively mob predators and successfully drive them away, whereas lone individuals cannot.

Sociality also benefits animals via access to food and other resources. In groups, there are many individuals looking for food simultaneously and thus detection of good food resources (e.g., ripe fruit; Figure 2) will inevitably be communicated to others simply because group members are usually in close proximity to one another. Group members will also benefit from cooperation over the defense of food-or other limited resources such as water holes and sleeping sites-as groups can out-compete individuals, and larger groups can out-compete smaller groups.

In addition, sociality is beneficial to group-living animals in that it makes it easier for them to find mates. Animals that do not live in groups must either search for mates or opportunistically mate when they encounter other individuals. Group-living animals simply choose mates within their social group.

Bluewire Strategy – Primate Clan

Moreover, sociality allows cooperative socialization of offspring. In social groups, infants and juveniles play with one another, which develops motor skills as well as the social skills necessary to survive and reproduce in a social setting. For example, during social play juveniles receive reinforcement from adults about how dominance hierarchies work, and what it means to have a given rank within a social group of a given species. Thus when they reach adulthood they will have learned what they can and cannot do, and thereby fit into the social fabric of their social group.

Finally, sociality in and of itself appears to carry benefits for individuals. As noted above, one of the costs of group living is the potentially high level of conflict and aggression that occurs among group members, which involves greater energy expenditure, a risk of injury, and chronic stress. In baboons, this socially-induced stress appears to be alleviated by the receipt of affiliative vocalizations, as well as the maintenance of grooming relationships with a small network of close associates.

Ultimately, female baboons with strong social bonds (i.e., social relationships characterized by frequent proximity and grooming;  experience greater offspring survival and even longer lifespans than females with weaker bonds. These studies demonstrate that strong social relationships within groups, beyond group living alone, can carry important fitness benefits for individuals.

Primate Social Systems


The social system of a given species is an outcome of

(1) its social structure, the size and composition of a typical group of that species, and

(2) its social organization, how those individuals are organized (i.e., the patterns of spacing, agonistic and affiliative social interactions, philopatry [whether one or both sexes remain in their natal group], and dispersal [whether one or both sexes move to a new group to reproduce]) that typify that species. Each species also tends to have a characteristic mating system (i.e., the pattern of mating among members of each sex). All of these aspects of primate societies vary widely across the primate order.

The least gregarious primates have what is often referred to as a solitary dispersed social system. In these primates, an adult male’s territory overlaps the territory of one or more adult females, but each individual forages alone and maintains social contact mainly through vocal and/or olfactory communication. These primates are typically nocturnal, foraging at night and sleeping in trees during the day. The mating system in these primates is usually polygynous (i.e., each male mates with multiple females). This type of social system characterizes galagos, lorises, some lemurs, some tarsiers, and orangutans. Notably, orangutans are the only anthropoid primates with a solitary social system.

Bluewire Strategy – Primate Clan

Titi monkeys, owl monkeys, some callitrichids (marmosets and tamarins), and many hylobatids (gibbons and siamangs) are characterized by a pair-bonded social system. Here, one adult male and one adult female form a small social group and defend a territory from other pairs. The mating system in these groups is usually monogamous (only one male mates with only one female), though extra-pair copulations have been observed, and the male usually participates in offspring care, which is unusual for male mammals ).

Many marmosets and tamarins live in one-female multi-male groups characterized by cooperative breeding. In this type of system, usually, only one female breed, and that female suppresses the reproduction of any subordinate females via aggression and/or pheromonal (olfactory) signals. Usually, there is more than one breeding male, thus the mating system is polyandrous, a rarity among mammals. Some or all of the individuals in these groups participate in offspring care and this social system is thus often called cooperative polyandry.

One of the most common primate social systems is the one-male group, which characterizes most colobine monkeys, most guenons, patas monkeys, howler monkeys, and some gorillas. Here, a single resident adult male defends a group of (usually) philopatric, related females from other males and, while his tenure lasts, enjoys exclusive mating access to those females (i.e., polygyny).

Sometimes called harems, these groups are always at risk of takeover by non-resident males, who typically form all-male groups while awaiting their chance to become a resident male. Often, takeovers are accompanied by infanticide, in which the new resident male kills the young infants in the group. This behavior has the effect of bringing the mothers back into estrus (sexual receptivity) sooner than they would have otherwise.

Bluewire Strategy – Primate Clan

Also common among primates are multi-male multi-female groups, in which multiple individuals of each sex form large social groups in which the mating system is usually polygynandrous (i.e., both males and females are polygamous in that they mate with multiple members of the opposite sex). These are the largest groups of primates, and usually quite complex socially, with differentiated social and kin relationships among group members.

This type of social system characterizes many monkeys, including macaques, most baboons, vervet monkeys, mangabeys, capuchins, squirrel monkeys, woolly monkeys, and some colobine monkeys, as well as some lemurs-most notably the ring-tailed lemur and sifaka. In most of these species, females are philopatric and males disperse.

Similar to multi-male multi-female groups are the fission-fusion communities of chimpanzees, bonobos, spider monkeys, and some other ateline monkeys. Fission-fusion communities are less cohesive than typical multi-male multi-female groups. These groups occupy very large home ranges in which temporary foraging parties cleave and coalesce over time with changes in resource availability and female reproductive condition. These social systems are typically characterized by female dispersal and male philopatry.

Bluewire Strategy – Primate Clan

The most complex type of social system found in primates, and in mammals as the whole, is the multi-level society (also known hierarchical or modular society)  characterizing hamadryas baboons, geladas, snub-nosed monkeys, and a few other mammals such as elephants. In this type of system, there are at least three levels of social structure: the one-male unit (OMU), the band, and the troop or herd.

The OMU is the reproductive unit and consists of one “leader” male, sometimes a follower male, and several females; the band is the ecological unit that forages and sleeps together, and the troop or herd is a temporary aggregation at a sleeping site or foraging area. In hamadryas baboons, there is a fourth layer between the OMU and the band, the clan, which consists of OMUs and bachelor males linked by social bonds and possibly kinship among males. In geladas, bachelor males join together to form all-male groups. Reproduction in these societies is usually polygynous, and OMUs are always at risk of takeover by bachelor males, who may commit infanticide after taking over females with young infants.

It is important to note that the social organization of a species might not be immediately apparent from its social structure. For example, both geladas and hamadryas baboons are characterized by multiple layers of society, and their social structure is almost identical. However, the social organization of these two species could not be more different. In geladas, the cohesion of OMUs is maintained by philopatric females, as each OMU is a female kin group and these kin groups are taken over as entire units by males.

Bluewire Strategy – Primate Clan

In hamadryas, by contrast, a cohesion of OMUs is maintained by philopatric males who take over females one by one, often exchanging them with other males in their clans, and aggressively condition those females to remain in their OMU. Thus, hamadryas social organization includes strong male-female bonds (the glue that holds together an OMU) and strong male-male bonds (as males are philopatric and thus related to one another within bands and clans), whereas gelada social organization is characterized by strong female-female bonds (which hold together OMUs) but weak bonds between the sexes.

Moreover, one must be careful not to make assumptions about a species’ mating system simply upon observing its social system. For example, multi-male multi-female groups of gorillas may have an age-graded dominance structure in which only the oldest, highest-ranking (alpha) silverback male is allowed to copulate; in this case, the mating system is not polygynandrous (as one might expect in a multi-male group) but instead polygynous.

Another example can be found in guenons, which live in one-male groups. During the mating season, multi-male influxes occur in which outside males come into the group, copulate with the females, and then leave again. The mating system, in this case, is not polygynous, which one would expect, but polygynandrous. Finally, gibbons and siamangs were first thought to be monogamous, but then observations of extra-pair mating (i.e., copulations with individuals outside of the pair-bond) confirmed that they are not always monogamous but sometimes polygynous, polyandrous, or both.

Bluewire Strategy – Primate Clan

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