Kelley L. Mayer, CPA, JD in Carlsbad brings a dual accounting and legal credential to tax practice from Balfour Court, near Palomar Airport Road. That combined CPA and Juris Doctor background enables IRS representation and Tax Court petition preparation, a litigation-capable approach that complements wealth-preservation strategies at Independent Wealth Solutions in Encinitas. Operating as Mayer Tax Management with over 30 years in practice, the firm serves business owners, corporate executives, and independent contractors with federal and California tax preparation, planning, and audit defense. Entity-selection analysis for LLCs, S-corps, and professional corporations integrates with business-law guidance at Element Law Firm, PC when operating-agreement provisions carry tax-election consequences. The most technically demanding engagements involve U.S. Tax Court petitions requiring concurrent legal briefing under IRC Section 6213 and CPA-prepared stipulated financial exhibits.