Hodges James P in Encinitas's Leucadia district holds IRS Enrolled Agent designation and has operated a tax-preparation practice from North Coast Highway 101 since 1991. The EA credential, earned in 1984 after representing IRS-audit clients at a Pasadena-based family firm, authorizes unlimited practice rights before the Internal Revenue Service, a federal-representation scope that parallels the mortgage-documentation coordination handled by Hougard Loans, Bayshore Home Loans during purchase transactions. A Bachelor of Science in Accounting from California State University San Marcos provides the cost-accounting and auditing foundation underlying the firm's Schedule E rental-property, K-1 partnership, and capital-loss carryover reporting. Real-estate-focused returns include capital-gains calculations for investment-property dispositions, depreciation-recapture analysis under IRC Section 1250, and installment-sale reporting on Form 6252. Self-employed contractors and small-business owners along the Leucadia Farmers Market corridor rely on the firm for Schedule C profit-and-loss filings and quarterly estimated-tax calculations, supplemented by the retirement-planning projections that advisors at The Newport Group build for business-exit scenarios. The practice processes IRS Form 2848 power-of-attorney filings for audit-representation engagements covering three or more open tax years simultaneously.