John J. Cheng holds California CPA license #21344 and operates John Cheng & Co out of Suite 340 at 3900 Fifth Avenue, with an IRS-registered PTIN that carries unlimited representation rights before the agency. The practice handles individual 1040s, small-business returns, estate and trust filings, and general-ledger bookkeeping, and when a fiduciary return follows a probate matter the case passes back to estate counsel at Anthony Delellis Law Firm for the distribution side. Cheng works on an appointment-only basis, which lets each engagement start with a full document intake rather than a walk-in form drop. Small-business clients get year-round planning rather than April-only filing: quarterly projections, depreciation schedules, and S-corp reasonable-compensation documentation. For clients whose investment moves drive the tax picture, the firm shares bracket projections with Edward Jones advisor Jake Sutton so Roth conversions get sequenced against realized gains in the same tax year. The highest-complexity engagement pairs a deceased client's final 1040, an estate Form 1041, and a new trust return in the same year — requiring basis step-up calculations across real estate, brokerage, and closely held business interests.