To all my clients:

May you all have a fantastic holiday season and be abundantly blessed in the new year.

Some things have happened in my life I need to fill you in about. I turned 75 last Summer and an opportunity arose for me to sell my house in Arlington, TN and move to Las Cruces, NM to be closer to family in anticipation of retirement. It is my plan is to work through this coming tax filing season for tax year 2025 and retire on April 15, 2026. On that date, I will be departing for an overseas event which will preclude my being able to handle any tax extensions.

Since I am now in New Mexico, there is no place for clients to drop off their tax materials as in the past and perhaps more annoyingly, New Mexico charges sales tax on tax preparation fees which I must now collect and remit to the State of New Mexico.

I've enjoyed working with all my clients but recognize some may be more comfortable working with a tax preparer closer to them in Tennessee. I will work with you and a new tax preparer of your choice to achieve as smooth a transition as possible.

For those who want me to do their 2025 tax returns, here are the deadlines I will need to receive all your tax materials to ensure your returns can be completed by their due date or no later than April 15, 2026:

For LLC and Sub-S Businesses I will need all your materials no later than February 9, 2026.

For Individuals, C-Corporations, Schedule C businesses and Non-profits I will need all your materials no later than March 9, 2026.

Don't send any tax materials in an unsecure text or email. Tell me you want to send me tax materials and I will open a 2025 tax thread on Verifyle for you to securely send them to me.

Unfortunately, if all your materials are not available by the above dates I will not be able to do your returns for 2025. The earlier I have your materials, the earlier your returns can be completed.

I have enjoyed working with all of you and it is with some sadness that I've had to face the fact that by body is slowing down and I'm not able to get things done as fast as I used to. It's time for the next chapter in my life.

However you decide to handle the 2025 tax year, best wishes to all of you and may you be blessed abundantly going forward,
Pat

Patrick Garety CPA
2523 Prado Del Sol Ave
Las Cruces, NM 88011-4329
901-949-3215 pgarety@umich.edu