Radical CPA – Blithering Idiot

Radical CPA – Blithering Idiot

Radical CPA – Blithering Idiot – if there is ONE THING that makes my blood boil, it would be situations where a dim-witted mental midget is mistakenly identified as a visionary or an oracle…I learned a new work which fits the Radical CPA perfectly, and that would be “TOSSER” which Urban Dictionary defines as:

while the word wanker is a more general and term for expressing disdain for somebody, the word tosser describes a person with a tendency to show off or brag in an excessive and embarrassing way. 

Radical CPA - Blithering Idiot
Radical CPA – Blithering Idiot

The following is from a post I wrote and published on Linkedin on February 27, 2016, titled

she posted GARBAGE then and she continues to spew “INTERNET EFFLUENT” today.

Ride Short Bus ?..I haven’t been this amped in a very long time and I mean infuriated, frustrated and disgusted. If you don’t ever read another one of my blog posts in your lifetime REMEMBER THIS ONE. Ride Short Bus. As CPA’s we are practicing in and living through an unprecedented climate of accelerated change, the convergence of accounting, tax practice, and technology all in convergence. I have enjoyed reading the musings of “The Radical CPA” as she has sought to articulate her perspective on the evolution of professional practice. Many of her observations and insights are valid and offer helpful guidance. However, her recent post in CPA Trendlines Who’s Your Competition? EVERYONE is REALLY BAD ADVICE. Her follow up to my initial comment on her post

Radical CPA – Blithering Idiot

“Jody Padar sometimes you have good ideas…on this you are dead ass wrong….your firm and ours are in the same market. You don’t have the horsepower for high complexity transactional work like the kind we for example with the hedge funds…..and having been an Andersen partner is the experience you can’t get outside of Big 4 sorry.”



CPAs Don’t Ride The Short Bus – Technology DOES NOT LEVEL THE PLAYING FIELD…technology provides leverage and in the hands of a knowledgeable practitioner with the requisite expertise, experience, professional competence, and judgment can be a force multiplier but NOT A SUBSTITUTE. The core values and professional standards of our profession mandate that we are entrusted with the lives and livelihoods of our clients, and that responsibility trumps EVERYTHING AND ANYTHING ELSE WHICH WE DO within the bounds of our ethical and professional obligations. AICPA Professional Standards state

“Responsibilities principle. In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities.

As professionals, members perform an essential role in society. Consistent with that role, members of the American Institute of Certified Public Accountants have responsibilities to all those who use their professional services. Members also have a continuing obligation to cooperate with each other to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s individual responsibilities for self-governance. The collective efforts of all members are required to maintain and enhance the traditions of the business.

Radical CPA – Blithering Idiot

Those who rely on members expect them to discharge their responsibilities with integrity, objectivity, due professional care, and a genuine interest in serving the public. They are supposed to provide quality services, enter into fee arrangements, and offer a range of services—all in a manner that demonstrates a level of professionalism consistent with these Principles of the Code of Professional Conduct.

Due care principle. A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services and discharge professional responsibility to the best of the member’s ability

The quest for excellence is the essence of due care. Due care requires a member to discharge professional responsibilities with competence and diligence. It imposes the obligation to perform professional services to the best of a member’s ability, with concern for the best interest of those for whom the services are delivered, and consistent with the profession’s responsibility to the public.

Competence represents the attainment and maintenance of a level of understanding and knowledge that enables a member to render services with facility and acumen. It also establishes the limitations of a member’s capabilities by dictating that consultation or referral may be required when a professional engagement exceeds the personal competence of a member or a member’s firm.
Each member is responsible for assessing his or her own competence of evaluating whether education, experience, and judgment are adequate for the responsibility to be assumed.

Members should be diligent in discharging responsibilities to clients, employers, and the public. Diligence imposes the obligation to render services promptly and carefully, to be thorough, and to observe applicable technical and ethical standards.

Due care requires a member to plan and supervise adequately any professional activity for which he or she is responsible.”

Radical CPA – Blithering Idiot

AICPA Professional Standards 1.300.001 General Standards Rule states:

” .01 A member shall comply with the following standards and with any interpretations thereof by bodies designated by Council:
a. Professional Competence. Undertake only those professional services that the member or the member’s firm can reasonably expect to be completed with professional competence.
b. Due Professional Care. Exercise due professional care in the performance of professional services.
c. Planning and Supervision. Adequately plan and supervise the performance of professional services.
d. Sufficient Relevant Data. Obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed.”
We included an extended amount of direct text from the AICPA Professional Standards because SHOCKINGLY many of the newer members of the profession are either unfamiliar with the Professional Standards or seem to view “cloud practice” as something different. HELLO! there is nothing unusual about the application of professional standards to a CPA’s practice ANYWHERE.

The bottom line here is that if YOU OR YOUR FIRM doesn’t meet the Professional Standards with respect to the professional competence to service a potential client’s needs, you have an obligation to decline that work, and direct the potential client to a CPA or CPA firm that does. You can’t use a social media relationship or something connected a piece of wire to substitute.There is a difference between seeking outside assistance for a unique issue that arises with a client that you have an existing relationship with and accepting a new client and assuming primary professional responsibility as their advisor. Technology and social media DON’T NOT LEVEL THE PLAYING FIELD HERE. A CPA [or their firm] needs to DIRECTLY have the expertise and experience to do the work.

Ride The Short Bus CPAs Don’t Do It
The ability to make the evaluation of the scope of individual and firm competence is a CRITICAL part of practice risk management and professional judgment which is acquired through direct personal involvement with and training by more experienced professionals.The value of the years spent with a Big 4 Firm, and in my case with Arthur Andersen over enough time to become a Tax Partner with oversight responsibility for a practice segment. YOU CAN’T GET THAT FROM SOFTWARE.

Radical CPA – Blithering Idiot

Worst of the Worst




Cletus Smelly Eats Cannabis Stuffed Crow

Cletus Smelly Eats Cannabis Stuffed Crow

Cletus Smelly Eats Cannabis Stuffed Crow – some of you that know us well are aware that while aBIZinaBOX’s Cannabis Practice Group is known for “Mad Scientist Brilliant” technical analysis, particularly on tax issues that impact the commercial cannabis industry in California. We are also known for salty language, and biting sarcasm when we dig into opinions, opinionated practitioners, and mountains of gibberish and blather that should have never been foistedCletus Smelly Eats Cannabis Stuffed Crow on anyone’s eyeballs. We have said it before and state it again, just because a person can produce a blog and publish it doesn’t make them an expert [especially if their reputation is self-produced], or even worth reading.

We are known for a particular bias against that small minority of Enrolled Agents “EA’s” [not all Enrolled Agents, [We know some EA’s that are outstanding tax practitioners]. We know some others that are so deficient in both the education, and experience that the only position the Internal Revenue Service [“IRS”] would hire them for is File or Mail Clerk. [You can read more about “America’s Tax Experts – A Cruel Hoax” and the solution we proposed for that problem several years ago here.]

Let’s begin a rant which was published in CPA Practice Advisor[1] from a practitioner that Cletus Smelly admires like a deity.

“Please no more emails from accountants asking me to help them get into this industry. Figure things out for yourself. I have no interest in creating another competitor that will charge less than me. Today, I get at least two emails from professionals wanting into this business and want me to help them. As if I should create another competitor that will present themselves as an expert, know nothing, and cut my throat of fees? Why would I do that? Frankly, I like to stay ahead in this industry, and cannabis is getting too oversaturated for me. I will keep the clients I have, but honestly, I can’t compete in price with someone just starting that knows nothing, yet the client doesn’t know the difference. For this, my final article on cannabis taxation, get ready to get your mind blown.” Slack-Jawed Yokel and Blow Jobs[ are their own story].

It wasn’t only fellow tax pros that he didn’t like, let’s take a look at how he views his customers, business owners in the cannabis industry

“One word about the cannabis industry, don’t make the mistake thinking that it is a white-collar business. For every white-collar person there are nine non-white collar people, mostly getting out of the black market. If you BS these people, they will eat you alive. Most owners are packing guns and will remind you of that several times. Unless you are well known, they will test you over and over again. If you fail any test, then there is an unspoken rule that you could be killed. Cannabis is a very nasty business.

Another thing to keep in mind is that most owners are not business people. Do not condescend them, make them feel stupid, if you have to explain a complicated concept you need to break it down to its simplest terms. Most of the owners are coming out of the black market, and for all of this to pass muster with the taxing authority, you need to beat into the owner’s head that things need to be run exactly like you are telling them to, then you have to revisit”.

The next anecdote[2] is outstanding…we gain insight into how a Florida resident obtains a medical card to purchase cannabis and smuggle it back to Florida on a commercial flight.

“Speaking of licenses, I think that I am the only person that has a California Medical Marijuana License, for business. You can’t get into the clubs, and to my clients, without having one. How I got one was pay $50, tell a doctor that I had anxiety, sent a picture, and I got it in the mail a week later I would like to point out that I have used cannabis while I was recovering from surgery. The week before, I made a trip to California and stocked up.”

We must admit that even Cletus’s oracle seems to have had an epiphany between his first column in January and his latest in August [3] when he wrote:

“Cannabis is a very close-knit community where everyone knows everyone. Breaking into the industry is not as easy as you may think. First of all, you have to have some sort of angle. For instance, mine is that I have found a way around IRC §280e.

In addition, I act like a consultant. I have connections to get my clients banking. Further, most cannabis companies have a hard time finding financing, and legal help. Being the answer to all of these problems, as well as providing a tax solution is the key to success in cannabis. There can be a lot of money that can be made in this business, but you need to diversify yourself. For me, I am a consultant first with connections, and a tax person second. Further, there was a memo issued by the AICPA, warning CPA’s about the possibility of them losing their license for working with cannabis clients. There has been no such guidance on Enrolled Agents (EAs).

In short, breaking into cannabis is not the hardest thing to do, but you need to do your homework and know what you are doing.”

Once again, the Slack-Jawed Yokel has disrespected himself…making himself look dumber than we could have ever hoped to. In his own words[4]

“The way I took this guy’s comment was that this “Yankee Slicker” thought I was some Slack-Jawed-Yokel.”



[1] A Final Article on Cannabis and Section 280E, January 11, 2018, all references are to CPA Practice Advisor

[2] That California Cannabis Businesses Need to Know About Taxes, March 6, 2018

[3] How Accountants Can Get Started Serving Cannabis Clients, August 6, 2018

[4] When the Money Doesn’t Matter, May 22, 2018


Hunter Wilson – Muzzlers Network

Hunter Wilson – Muzzlers Network

Welcome to our tribute to Hunter Wilson, Arbitrary and Capricious PRICK of Growers Network, and soon to be Grand Poobah of Muzzlers Network.

Hunter Wilson - Muzzlers Network

You can learn all about Mr. Wilson and why we believe he deserves special recognition at

Wilting Flowers At “Growers Network” Perturbed By Clarity, Directness & Informed Opinion

Here is a short excerpt:

Before we get on to the article, a little background.

Jordan Zoot has been providing feedback on a number of complicated accountancy and regulation issues, with regard to California, on the Growers Network forum.

This week he was given his marching orders with some classic west coast passive aggressive language and semantics. The long and short of it is, “we respect your opinion.. but we don’t really want it…. if you still want to contribute we will moderate you so as not to upset anyone”

Storm in a teacup: well, maybe?

But it all digs into a deeper well and begs the question, how much advice out there can be considered concrete?

It’s hard enough in the regulated CA cannabis market with the sands of regulation constantly shifting and we’d suggest now is the time to be as clear as a bell otherwise further down the line some people are going to suffer in the courts because of misplaced and even bad advice.

And.. we can be pretty sure it’ll be the client, not the “advisor” who’ll be out of pocket at the end of the day.

Finally….here is where we memorialize his finest moment.

Hunter Wilson - Muzzlers Network


My personal convictions are as follows:

  • Every person should be treated fairly, regardless of race, sex, gender, sexual orientation, ethnicity, social status, political preferences, or age. Discrimination bothers me on any account. I will treat people based on their actions and attitudes.
  • I cannot willingly participate in unethical conduct in my work. If I know my work violates any laws or person’s rights, I will request to change the work or I will leave.


You may also like Perturbed By Clarity, Directness Informed Opinion

Continue reading “Hunter Wilson – Muzzlers Network”

Slack-Jawed Yokel Blow Job

Slack-Jawed Yokel – Blow Job

Slack-Jawed Yokel – Blow Job demonstrates the magic that begins once Slack-Jawed Yokel puts it in his mouth.

Slack-Jawed Yokel – Person (usually referring to a male though not gender biasmaintaining little to no discernable speaking skills often associated with one who fornicates with barnyard animals.
Dag yo, the slack-jawed yokel jus did it to a pig.
also portrayed in a Simpsons episode to the song “some folk el never lose a toe and then again some you’ll, Cletus the slack-jawed yokel”
Slack-Jawed Yokel - Blow Job
Slack-Jawed Yokel – Blow Job

Stinky Home

Background – Smelly Family –  family who seems well-suited to residential life in a mobile home park and is distinguished by poor hygiene, foul language, slovenly or slutty clothing, and general ignorance. Recreations include drinking malt liquor in lawn chairs under tattered R.V. awning and teenage pregnancy. Close synonym for poor white trash. Can also be used as the literal term for personal effects strewn by a tornado when ripping through the mobile home park.

Slack-Jawed Yokel – Blow Job