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In re Grand Canyon Destinations — Motion to Supplement Terms of Employment of Symphony as Accounting Firm

Summary

A Motion to Supplement Terms of the Employment of Symphony Business Services LLC as Debtor's Accounting Firm to Provide for Services Related to the Federal Employee Retention Credit, entered May 2, 2023 as Doc 97 in the Chapter 11 case of Grand Canyon Destinations LLC, Case No. 23-10399-NMC, in the United States Bankruptcy Court for the District of Nevada. Symphony was employed as the Debtor's accounting firm by order entered April 12, 2023 at ECF No. 89, for a flat fee of $2,000 per month for bookkeeping and $1,750 for 2022 tax filings. The Debtor asks to pay Symphony 20% of any ERC funds received or credited for investigating and, if appropriate, preparing documents to obtain the funds. The motion is supported by the Declaration of Tracy Janssen and is signed /s/ by Tracy M. O’Steen of Carlyon Cica Chtd.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Cite this document

“In re Grand Canyon Destinations — Motion to Supplement Terms of Employment of Symphony as Accounting Firm.” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/97-motion-supplement-employment-symphony-erc-cfcd4a7e64/, SHA-256 23defe5cf167b2e4781fa01ada5d0816db3bbe4b0094d7b7d1c3ce7790f4c921.

Full text

                                       Case 23-10399-nmc         Doc 97    Entered 05/02/23 10:47:20       Page 1 of 17




                                       1   CARLYON CICA CHTD.
                                           CANDACE C. CARLYON, ESQ.
                                       2   Nevada Bar No. 2666
                                           TRACY M. O’STEEN, ESQ.
                                       3   Nevada Bar No. 10949
                                           265 E. Warm Springs Road, Suite 107
                                       4   Las Vegas, NV 89119
                                           Telephone:   (702) 685-4444
                                       5   Facsimile:   (725) 220-4360
                                           CCarlyon@CarlyonCica.com
                                       6   TOSteen@CarlyonCica.com
                                       7   Counsel for Debtor
                                       8                          UNITED STATES BANKRUPTCY COURT
                                       9                                    DISTRICT OF NEVADA



     CARLYON CICA CHTD.
                                      10    In re                                          Case No. 23-10399-NMC
                                                                                           Chapter 11
                                      11    GRAND CANYON DESTINATIONS LLC,
                                                                                           MOTION TO SUPPLEMENT TERMS OF
                                      12                                                   THE EMPLOYMENT OF SYMPHONY


265 E. Warm Springs Road, Suite 107
                                                                Debtor                     BUSINESS SERVICES LLC AS
                                      13                                                   DEBTOR’S ACCOUNTING FIRM TO
                                                                                           PROVIDE FOR SERVICES RELATED
                                      14                                                   TO THE FEDERAL EMPLOYEE
                                                                                           RETENTION CREDIT


       Las Vegas, NV 89119
                                      15

                                      16                                                   Hearing Date: June 13, 2023
                                                                                           Hearing Time: 9:30 a.m.
                                      17

                                      18            Grand Canyon Destinations LLC (“Debtor”), by and through its counsel, the law firm of
                                      19   Carlyon Cica Chtd., hereby moves this Court for an amended order, substantially in the form
                                      20   attached hereto as Exhibit 1, authorizing the retention and employment of Symphony Business
                                      21   Services LLC as Debtor’s Accounting Firm (the “Motion”). Although Symphony Business
                                      22   Services LLC (“Symphony”) was employed as Debtor’s accounting firm by order entered on
                                      23   April 12, 2023 at ECF No. 89. Through this Motion, the Debtor seeks entry of a supplemental/
                                      24   amended order that includes payment to Symphony for services related to obtaining the federal
                                      25   Employee Retention Credit (“ERC”), including the investigation and (if appropriate) preparation
                                      26   of documents necessary to obtain such funds. Debtor requests approval to pay Symphony 20%
                                      27   of any ERC funds received for these services.
                                      28
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                                       1          This Motion is made and based upon the following memorandum of points and
                                       2   authorities, Section 327 of title 11 of the United States Code (the “Bankruptcy Code”), Rules
                                       3   2014(a) of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), the Declaration
                                       4   of Tracy Janssen EA, NTPI in support of the Motion (the “Janssen Decl.”), the exhibits attached
                                       5   hereto, the papers, pleadings and records on file herein, judicial notice of which is respectfully
                                       6   requested, and any argument of counsel considered by the Court at the time of the hearing on the
                                       7   Motion.
                                       8          Respectfully submitted this 2nd day of May, 2023.
                                       9
                                                                                               CARLYON CICA CHTD.


     CARLYON CICA CHTD.
                                      10
                                                                                               /s/ Tracy M. O’Steen
                                      11                                                       CANDACE C. CARLYON, ESQ.
                                                                                               Nevada Bar No, 2666
                                      12                                                       TRACY M. O’STEEN, ESQ.


265 E. Warm Springs Road, Suite 107
                                                                                               Nevada Bar No. 10949
                                      13                                                       265 E. Warm Springs Road, Suite 107
                                                                                               Las Vegas, Nevada 89119
                                      14                                                       Counsel for Debtor



       Las Vegas, NV 89119
                                      15

                                      16                     MEMORANDUM OF POINTS AND AUTHORITIES
                                      17                                                  I.
                                      18                                  JURISDICTION AND VENUE
                                      19          This Court has jurisdiction over the Motion pursuant to 28 U.S.C. §§ 157 and 1334 and
                                      20   Local Rule l00l(b)(l). This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2). Venue is
                                      21   proper in this Court pursuant to 28 U.S.C. §§ 1408 and 1409. Pursuant to Local Rule 9014.2,
                                      22   the Debtor consents to the entry of a final order by the Bankruptcy Judge on the Motion. The
                                      23   statutory basis for the relief sought herein arises from Sections 327 of the Bankruptcy Code, and
                                      24   Bankruptcy Rule 2014.
                                      25                                                  II.
                                      26                                   RELEVANT BACKGROUND
                                      27          1.      The Debtor filed its bankruptcy case under Chapter 11 of the Bankruptcy Code
                                      28
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                                       1   (the “Chapter 11 Case”) on February 23, 2023 (the “Petition Date”).
                                       2           2.     On March 8, 2023, Debtor filed its Motion to Employ Symphony Business
                                       3   Services LLC as Debtor’s Accounting Firm [ECF No. 59] and amended that motion on March
                                       4   29, 2023 [ECF No. 81] (the “Symphony Employment Motion”).
                                       5           3.     On April 12, 2023, the Order Granting Amended Motion to Employ Symphony
                                       6   Business Services LLC as Debtor’s Accounting Firm [ECF No. 89] (the “Employment Order”)
                                       7   approving Symphony Business Services LLC’s (“Symphony”) employment as Debtor’s
                                       8   Accounting Firm and providing for Symphony to be paid a flat rate fee of $2,000 for its
                                       9   bookkeeping services on a monthly basis, and the fee of $1,750 for preparation of Debtor’s 2022



     CARLYON CICA CHTD.
                                      10   tax filings.
                                      11                                                 III.
                                      12                                      RELIEF REQUESTED


265 E. Warm Springs Road, Suite 107
                                      13           Through this Motion, the Debtor seeks entry of a supplemental order that includes
                                      14   payment to Symphony for services related to obtaining ERC funds, including the investigation



       Las Vegas, NV 89119
                                      15   and (if appropriate) preparation of documents necessary to obtain such funds. Debtor requests
                                      16   approval to pay Symphony 20% of any ERC funds received, or credit given by the appropriate
                                      17   agency, as payment for these services. Since the Debtor may be eligible for ERC payments, it
                                      18   is important that Symphony provide these services on Debtor’s behalf.          “The Employee
                                      19   Retention Credit (ERC) is a refundable tax credit for businesses that continued to pay employees
                                      20   while shut down due to the COVID-19 pandemic or had significant declines in gross receipts
                                      21   from March 13, 2020 to Dec. 31, 2021.” https://www.irs.gov/coronavirus/employee-retention-
                                      22   credit. Application for ERC funds requires a complex analysis of payroll/employees over a
                                      23   period of time. It is common for employers to engage accountants to perform the work necessary
                                      24   to apply for ERC funds in exchange for a percentage of funds actually received. Janssen Decl.
                                      25   ¶6. Symphony will perform the requisite analysis and, if appropriate, the documents necessary
                                      26   to claim such funds in exchange for its customary charge of 20% of funds actually determined
                                      27   and applied by the appropriate governmental entities. However, Symphony’s fee for the ERC
                                      28
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                                       1   services will be 20% of whatever the ERC ends up being, even if the amount “received” is
                                       2   applied to the balance due to the IRS.
                                       3                                                   IV.
                                       4   RETENTION AND QUALIFICATIONS OF SYMPHONY BUSINESS SERVICES LLC
                                       5          In connection with its Symphony Employment Motion and the Employment Order, the
                                       6   Debtor has established that Symphony is qualified to perform accounting services for Debtor.
                                       7   Symphony has served as Debtor’s accountants for many years and is currently in the process of
                                       8
                                           reviewing 2022 financials and will prepare the Debtor’s 2022 tax returns. Symphony also
                                       9
                                           provides bookkeeping functions for the Debtor. It is absolutely necessary to have the assistance


     CARLYON CICA CHTD.
                                      10
                                           of a professional accounting firm to provide accounting and tax representation to the Debtor, and
                                      11
                                           Symphony has the knowledge and expertise to do so efficiently and effectively. Symphony will
                                      12


265 E. Warm Springs Road, Suite 107
                                           also be needed to assist with financial matters relative to the reorganization effort, including
                                      13
                                           preparation of reports in connection with the bankruptcy case. The Debtor determined that the
                                      14
                                           Firm is well qualified to assist the Debtor in its bankruptcy case, taking into account the Firm’s


       Las Vegas, NV 89119
                                      15
                                           reputation, experience with small businesses, skill level, and cost, as well as its familiarity with
                                      16
                                           Debtor’s business.
                                      17

                                      18          The Debtor believes Symphony possesses the resources and qualifications to provide the

                                      19   tax services needed in an efficient and cost-effective manner. Moreover, the Firm has provide

                                      20   accounting and tax services to the Debtor in the past (including, among other things, filing many

                                      21   of the Debtor’s previous tax returns), thus obviating the need for another accounting firm to “get

                                      22   up to speed” and learn the business background, structure, and finances of the Debtor.
                                      23          The Debtor expects Ms. Janssen will be the professional at the Firm primarily responsible
                                      24   for providing accounting services to the Debtor. Ms. Janssen will be assisted by other
                                      25   professionals or staff at the Firm as necessary.      Ms. Janssen has provided tax and business
                                      26   consulting services to a wide array of small and medium-sized businesses and their owners for
                                      27
                                           over a decade.
                                      28
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                                       1          Further, for the Court’s ease of reference, a copy of Ms. Janssen’s resume is attached
                                       2   hereto as Exhibit 2.
                                       3                                                  V.
                                       4                                      DISINTERESTEDNESS
                                       5          The Court has already approved the employment of Symphony pursuant to the
                                       6   Employment Order, as it is established in the record that Symphony does not hold or represent
                                       7   any interest adverse to the Debtor or Debtor's estate, and that Symphony is a “disinterested
                                       8   person,” as that term is defined in Bankruptcy Code § 101(14), as modified by Bankruptcy Code
                                       9   § 1107(b), and used in Bankruptcy Code § 327(a



     CARLYON CICA CHTD.
                                      10                                                 VI.
                                      11                                      SCOPE OF SERVICES
                                      12          Debtor seeks supplement the Employment Order to to retain Symphony to serve as its


265 E. Warm Springs Road, Suite 107
                                      13   accounting professionals during its reorganization efforts and will require Symphony to continue
                                      14   preparation of its 2022 tax returns as well as to assist with financial matters relative Debtor’s



       Las Vegas, NV 89119
                                      15   reorganization efforts, including continuation of its bookkeeping services for the Debtor. In
                                      16   addition, Symphony will continue to provide bookkeeping services to Debtor for the duration of
                                      17   this bankruptcy case.
                                      18                                                 VII.
                                      19                               PROFESSIONAL COMPENSATION
                                      20          Symphony will apply for allowance of compensation for professional services and
                                      21   reimbursement of expenses incurred in connection with this Chapter 11 case, which Symphony
                                      22   understands is subject to the Court’s approval and must comply with applicable provisions of
                                      23   the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and any other applicable
                                      24   procedures and orders of the Court.
                                      25          Subject to the Court’s approval under Bankruptcy Code sections 330(a) and 331,
                                      26   compensation to Symphony will be payable from Debtor’s estate, which shall be liable for such
                                      27   compensation as set forth herein. The Employment Order already provides for Symphony to be
                                      28
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                                       1   paid a monthly flat rate of $2,000 per month for bookkeeping services. In addition, Symphony
                                       2   will prepare the Debtor’s 2022 tax filings for a flat fee of $1,750.00. However, thought this
                                       3   Motion, Debtor seeks Court approval to supplement the terms of Symphony’s engagement to
                                       4   perform services in connection with ERC for a flat fee of 20% of ERC funds actually received
                                       5   by, or credited to, the Debtor as the case may be. Application for ERC funds requires a complex
                                       6   analysis of payroll/employees over a period of time. It is common for employers to engage
                                       7   accountants to perform the work necessary to apply for ERC funds in exchange for a percentage
                                       8   of funds actually received. Symphony will perform these services for a fee of 20% of any funds
                                       9   received or credited on account of the ERC for the investigation and (if appropriate) preparation



     CARLYON CICA CHTD.
                                      10   of documents necessary to obtain such funds.
                                      11                                                  VIII.
                                      12                                    APPLICABLE AUTHORITY


265 E. Warm Springs Road, Suite 107
                                      13           Section 327 of the Bankruptcy Code provides:
                                      14           (a) Except as otherwise provided in this section, the trustee, with the court's
                                                   approval, may employ one or more attorneys, accountants, appraisers,


       Las Vegas, NV 89119
                                      15           auctioneers, or other professional persons, that do not hold or represent an
                                                   interest adverse to the estate, and that are disinterested persons, to represent or
                                      16           assist the trustee in carrying out the trustee's duties under this title.
                                      17   11 U.S.C.A. § 327 (West).

                                      18           This Court has already determined that Symphony does not hold or represent adverse to
                                      19   the estate, that Symphony is disinterested, and qualified to assist the Debtor with providing
                                      20   accounting services during its Chapter 11 Case. In fact, Symphony has already been employed
                                      21   as Debtor’s accounting firm. Here, the Debtor seeks to amend the terms of Symphony’s
                                      22   employment to include services and payment related to ERC funds.
                                      23                                                   IX.
                                      24                                            CONCLUSION
                                      25           Based on the foregoing, the Debtor respectfully requests that the Court enter an Order in
                                      26   substantially the form as attached hereto as Exhibit 1, supplementing the terms of the
                                      27   employment of Symphony to include services and payment related to ERC funds, and for such
                                      28
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                                       1   other and further relief as this Court deems just and proper.
                                       2          DATED this 2nd day of May, 2023.
                                                                                            CARLYON CICA CHTD.
                                       3
                                                                                            /s/ Tracy M. O’Steen
                                       4                                                    CANDACE C. CARLYON, ESQ.
                                                                                            Nevada Bar No, 2666
                                       5                                                    TRACY M. O’STEEN, ESQ.
                                                                                            Nevada Bar No. 10949
                                       6                                                    [Proposed] Counsel for Debtor
                                       7

                                       8

                                       9



     CARLYON CICA CHTD.
                                      10

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265 E. Warm Springs Road, Suite 107
                                      13

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       Las Vegas, NV 89119
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                                                                         CERTIFICATE OF SERVICE
                                       1
                                              I am an employee of Carlyon Cica Chtd. On the date of filing of the foregoing papers with
                                       2
                                           the Clerk of Court I caused a true and correct copy to be served in the following manner:
                                       3
                                              ‫ ܈‬ELECTRONIC SERVICE: Pursuant to LR 2002 of the United States Bankruptcy Court
                                       4
                                              for the District of Nevada, the above-referenced document was electronically filed and
                                       5
                                              served on all parties and attorneys who are filing users through the Notice of Electronic
                                       6
                                              Filing automatically generated by the Court.
                                       7
                                              տ UNITED STATES MAIL: By depositing a true and correct copy of the above-
                                       8
                                              referenced document into the United States Mail with prepaid first-class postage, addressed
                                       9
                                              to the parties at their last-known mailing address(es):


     CARLYON CICA CHTD.
                                      10
                                              տ OVERNIGHT COURIER: By depositing a true and correct copy of the above-
                                      11
                                              referenced document for overnight delivery via a nationally recognized courier, addressed
                                      12


265 E. Warm Springs Road, Suite 107
                                              to the parties listed below which was incorporated by reference and made final in the w at
                                      13
                                              their last-known mailing address.
                                      14
                                              տ FACSIMILE: By sending the above-referenced document via facsimile to those


       Las Vegas, NV 89119
                                      15
                                              persons listed on the attached service list at the facsimile numbers set forth thereon.
                                      16

                                      17      I declare under penalty of perjury that the foregoing is true and correct.
                                      18

                                      19                                                        /s/ Nancy Arceneaux_____________
                                                                                                An employee of Carlyon Cica Chtd.
                                      20

                                      21

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              EXHIBIT “”




              EXHIBIT “”
                                      Case 23-10399-nmc          Doc 97    Entered 05/02/23 10:47:20      Page 10 of 17




                                       1

                                       2

                                       3

                                       4

                                       5

                                       6

                                       7   CARLYON CICA CHTD.
                                           CANDACE C. CARLYON, ESQ.
                                       8   Nevada Bar No. 2666
                                           TRACY M. O’STEEN, ESQ.
                                       9   Nevada Bar No. 10949
                                           265 E. Warm Springs Road, Suite 107


     CARLYON CICA CHTD.
                                      10   Las Vegas, NV 89119
                                           Telephone:   (702) 685-4444
                                      11   Facsimile:   (725) 220-4360
                                           CCarlyon@CarlyonCica.com
                                      12   TOSteen@CarlyonCica.com


265 E. Warm Springs Road, Suite 107
                                      13   Counsel for Debtor
                                      14                           UNITED STATES BANKRUPTCY COURT



       Las Vegas, NV 89119
                                      15                                     DISTRICT OF NEVADA
                                      16    In re                                           Case No. 23-10399-NMC
                                                                                            Chapter 11
                                      17    GRAND CANYON DESTINATIONS LLC,
                                      18                                                    [PROPOSED] ORDER GRANTING
                                                                 Debtor                     DEBTOR’S MOTION TO SUPPLEMENT
                                      19                                                    TERMS OF THE EMPLOYMENT OF
                                                                                            SYMPHONY BUSINESS SERVICES LLC
                                      20                                                    AS DEBTOR’S ACCOUNTING FIRM TO
                                                                                            PROVIDE FOR SERVICES RELATED
                                      21                                                    TO THE FEDERAL EMPLOYEE
                                                                                            RETENSION CREDIT
                                      22
                                                                                            Hearing Date: June 13, 2023
                                      23                                                    Hearing Time: 9:30 a.m.
                                      24
                                                    The Court have held a hearing at the above-captioned date and time (the “Hearing”) on
                                      25
                                           the Debtor’s Motion to Supplement Terms of the Employment of Symphony Business Services
                                      26
                                           LLC as Debtor’s Accounting Firm to Provide for Services Related to the Federal Employee
                                      27

                                      28
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                                      Case 23-10399-nmc             Doc 97       Entered 05/02/23 10:47:20               Page 11 of 17




                                       1   Retention Credit [ECF No. ___] (the “Motion”), submitted by Grand Canyon Destinations LLC
                                       2   (the “Debtor”), and the Court being satisfied that Symphony Business Services LLC is a
                                       3   “disinterested person” as that term is defined in section 101(14) of the Bankruptcy Code, 1 and
                                       4   having found good and sufficient cause for the Motion and that appropriate notice of the Motion
                                       5   was provided, and the Court having jurisdiction to consider the Motion and the relief requested
                                       6   therein in accordance with 28 U.S.C. §§ 157 and 1334; and consideration of the Motion and the
                                       7   relief requested therein in being a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(A); and
                                       8   venue being proper in this district pursuant to 28 U.S.C. §§ 1408 and 1409; and due and proper
                                       9   notice of the Motion being adequate and appropriate under the particular circumstances and that



     CARLYON CICA CHTD.
                                      10   no other further notice is necessary and no objections having been raised; and the Court having
                                      11   found and determined that the relief sought in the Motion is in the best interests of the Debtor’s
                                      12   estate, its creditors, and the other parties in interest, and that the legal and factual bases set forth


265 E. Warm Springs Road, Suite 107
                                      13   in the Motion establish just cause for the relief granted herein; and upon the representations made
                                      14   upon the record during the hearing of the Motion; and after due deliberation and sufficient cause



       Las Vegas, NV 89119
                                      15   appearing therefore:
                                      16            IT IS HEREBY ORDERED that the Motion is GRANTED in its entirety. The terms
                                      17   of the employment of Symphony Business Services LLC (the “Symphony”) will be
                                      18   supplemented to include for Symphony to perform the requisite analysis and, if appropriate, the
                                      19   documents necessary to claim such funds with respect to the federal Employee Retention Credit
                                      20   (“ERC”) in exchange for a charge of 20% of the ERC obtained by, or credited to, Debtor.
                                      21            IT IS HEREBY FURTHER ORDERED that Symphony will file a final fee application
                                      22   which the Court will have the opportunity to review in full unrestrained by the limitations of 11
                                      23   U.S.C. § 328.
                                      24

                                      25

                                      26   1
                                             Unless otherwise indicated, all references to a “Section” or a “Chapter” are to Title 11 of the United States Code,
                                           11 U.S.C. §§ 101-1532 (as amended, the “Bankruptcy Code”). “Rule” references are to the Federal Rules of
                                      27   Bankruptcy Procedure Rules 1001-9037. “Local Rule” references are to the Local Rules of Bankruptcy Practice for
                                           the United States District Court for the District of Nevada.
                                      28
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                                       1          IT IS HEREBY FURTHER ORDERED that this Court shall retain exclusive
                                       2   jurisdiction to hear and decide any and all disputes related to or arising from the implementation,
                                       3   interpretation, or enforcement of this Order.
                                       4          IT IS SO ORDERED.
                                       5

                                       6

                                       7

                                       8

                                       9
                                            Respectfully submitted by:


     CARLYON CICA CHTD.
                                      10    CARLYON CICA CHTD.
                                      11    /s/ DRAFT
                                            CANDACE C. CARLYON, ESQ.
                                      12    Nevada Bar No, 2666


265 E. Warm Springs Road, Suite 107
                                            TRACY M. O’STEEN, ESQ.
                                      13    Nevada Bar No. 10949
                                            265 E. Warm Springs Road, Suite 107
                                      14    Las Vegas, Nevada 89119
                                            Counsel for Debtor


       Las Vegas, NV 89119
                                      15

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                                       1                                   LR 9021 CERTIFICATION
                                       2          In accordance with LR 9021, the attorney submitting this document hereby certifies as
                                       3   follows (check one):
                                       4              The court has waived the requirement set forth in LR 9021(b)(1).
                                       5              No party appeared at the hearing or filed an objection to the motion.
                                       6
                                                      I have delivered a copy of this proposed order to all attorneys who appeared at the
                                       7              hearing, and each has approved or disapproved the order, or failed to respond, as
                                                      indicated below [list each party and whether the party has approved, disapproved, or
                                       8              failed to respond to the document]:

                                       9



     CARLYON CICA CHTD.
                                      10              I certify that this is a case under chapter 7 or 13, that I have served a copy of this
                                                      order with the motion pursuant to LR 9014(g), and that no party has objected to the
                                      11              form or content of the order.

                                      12


265 E. Warm Springs Road, Suite 107
                                      13

                                      14



       Las Vegas, NV 89119
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              EXHIBIT “”




              EXHIBIT “”
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                  About




                  Tracy Janssen, EA

                  Tracy’s love-affair with numbers dates back to her childhood
                  when her mom would bring home inventory sheets and pay
                  her to help add them. She eventually found herself working
                  in an office environment constantly asking for more
                  accounting-related tasks. Her boss soon pressed her to enroll
                  in college—and that’s exactly what she did, earning her
                  Bachelor’s degree in accounting from the University of
                  Nevada, Las Vegas in 2009.

                  After graduating—and armed with decades of experience in
                  the workforce—Tracy started her tax practice in Las Vegas in
                  2012 and hasn’t stopped advocating for taxpayers since.
                  From saving a client $120,000 annually on the first tax plan
                  she created—to wiping out $80,000 of tax debt for a client
                  after noticing an auditor had mishandled his foreclosure—
                  Tracy’s nuanced understanding of numbers and tax law
                  makes her a force to be reckoned with when it comes to
                     g
                  negotiating with the IRS on behalf of her hardworking clients.



https://targetedtaxrelief.com/about/                                                                                1/3
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                  A wife, mom, and animal lover—Tracy is empathetic,
                  compassionate, and patient. She believes everyone deserves a
                  knowledgeable, effective advocate on their side as they work
                  through stressful financial situations. When she’s not helping clients
                  resolve their tax problems and get back to a worry-free way of life,
                  you can find her recentering herself on a hike (likely in Red Rock
                  Canyon or Mt. Charleson in Las Vegas or in South Dakota’s beautiful
                  Black Hills) or soaking up new experiences as she travels.

                  The expertise and education that matters at-a-glance

                     Enrolled Agent: licensed to practice by the IRS to represent
                     taxpayers before the IRS
https://targetedtaxrelief.com/about/                                                                                2/3
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                                           TrustworthyEntered   05/02/23
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                     National Tax Practice Institute™ Fellow: Specialized training
                     focused on helping people resolve their tax debt
                     Certified Tax Coach™: Specialized training on advanced tax
                     strategies for tax planning
                     National Association of Enrolled Agents (NAEA) Member: Requires
                     35 hours per year of continued education (more than the federal
                     requirement)
                     American Institute of Certified Tax Planners™ Member: One of
                     just 700 professionals to complete this intense training academy.
                     Requires 24 hours per year of tax planning continued education.
                     National Association of Tax Professionals (NATP) Member: NATP
                     provides its members industry-leading tax education and
                     resources as part of its mission to ensure taxpayers are served by
                     professionals with the highest level of excellence and ethics.




https://targetedtaxrelief.com/about/                                                                                3/3


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