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Welcome and thank you for visiting the Website of Middlemist Crouch & Co, CPA's, PC. In addition to providing you with a profile of our firm and the services we provide, our website has been designed to become a helpful resource tool to you, our valued clients and visitors. We endeavor to continue to provide the highest quality professional service and guidance to our clients. Our team is here to help with anything from tax preparation, to accounting, to helping you start or grow your business.

As you browse through our website, you will see that we have highlighted background information on our firm and the services we provide. Our services include Tax Preparation and Audit, Review and Compilation of financial statements. We have also included useful resources such as informative articles (in our Newsletters section), interactive financial calculators (in our Financial Tools section), and links to external websites that we think would be of interest to our clients and visitors (in our Internet Links section).

Please feel free to contact us with any questions or comments you may have - we'd love to hear from you. We pride ourselves on being proactive and responsive to our clients' inquiries and suggestions.

Newsletters

FinCEN Removes BOI Reporting Requirement for U.S. Companies, U.S. Persons (RIN 1506-AB49)
The Financial Crimes Enforcement Network (FinCEN) has removed the requirement that U.S. companies and U.S. persons must report beneficial ownership information (BOI) to FinCEN under the Corporate Tran...

IRS Appoints Melanie Krause as Acting Commissioner (IR-2025-24)
Melanie Krause, the IRS’s Chief Operating Officer, has been named acting IRS Commissioner following the retirement of Doug O’Donnell. Treasury Secretary Scott Bessent acknowledged O’Donnell’s ...

Grant Payment to Corporation Was Not Excluded from Income (CF Headquarters Corp., TC)
A grant disbursement to a corporation to be used for rent payments following the September 11, 2001 terrorist attacks on the World Trade Center was not excluded from the corporation's gross income. Gr...

Parent Not Entitled to Deemed Paid Foreign Tax Credits for Taxes Paid by Lower-Tier CFCs (Eaton Corporation and Subsidiaries, TC)
The parent corporation of two tiers of controlled foreign corporations (CFCs) with a domestic partnership interposed between the two tiers was not entitled to deemed paid foreign tax credits under Co...

Payments to Ex-Wife Not Deductible Alimony (Martino Jr., CA-11)
An appeals court affirmed that payments made by an individual taxpayer to his ex-wife did not meet the statutory criteria for deductible alimony. The taxpayer claimed said payments were deductible ali...