Deron R. Harrington, Attorney & CPA

11/27/2025

A Tension No One Talks About:

Coming From Scarcity, Learning to Live as Someone Who’s Actually Wealthy

There’s a quiet tension that exists for so many first-generation professionals:

You build wealth… yet you still feel the old scarcity in your bones.

You have assets, structure, stability…
yet your mind still double-checks everything like you’re one step from the edge.

You try to make decisions from abundance…
but your instincts were trained in survival.

No one prepares you for this part of the journey — the internal rewiring required when you’ve built more security than anyone before you. You don’t just accumulate assets. You have to unlearn fear.

You have to learn that:
• Not every purchase is a threat.
• Not every setback is catastrophe.
• Not every opportunity is a trap.
• And not every “what if” deserves the weight of your past.

This is the hidden work of first-generation wealth: you must teach your mind that you are no longer the person who was fighting for footing.

You earned stability.
You built it.
You protected it.

You learn that throwing $ at problems can create dysfuntion so you have to develop wisdom.

And now you must learn to live in it — confidently, wisely, and without apology.

That’s what I help my clients navigate every day in my practice: not just the technical side of wealth building, but the psychological side of finally realizing…

You’re not in survival anymore. You’re in strategy. And it’s okay to live like it.

deronharrington.com

My contact info - one easy download - one click https://dot.cards/drhjdcpa

Attorney & CPA

10/10/2025

During a federal government shutdown, the IRS’s automated collection system (ACS) is largely suspended.

Here’s what that means in practical terms:

1. Automated Notices and Collection Activity Pause
• The IRS generally halts the issuance of new automated collection notices (balance due, final notice, intent to levy, etc.) once a shutdown begins.
• The Automated Collection System (ACS) — which is the internal call center and automated system that initiates wage garnishments, bank levies, and similar enforcement — is shut down except for emergency functions.
• No new liens or levies are typically generated during the shutdown because those actions require active IRS oversight and staff approval.

2. Existing Levies and Garnishments
• Levies or wage garnishments that were already in effect before the shutdown may continue, because they’re executed through external agencies or employers and don’t require ongoing IRS action.
• However, if the IRS needs to renew, modify, or reissue them, that action will not occur until after funding is restored.

3. Manual and Hardship Cases
• IRS employees who handle hardship requests or taxpayer assistance are generally furloughed.
• This means requests to release levies or resolve payment issues are delayed until the government reopens.

4. Voluntary Payments Still Accepted
• You can still make voluntary payments or use IRS online systems (Direct Pay, EFTPS), since these are automated and not dependent on staff.
• The IRS will continue to receive mail and electronic filings, but processing and responses will be significantly delayed.

10/10/2025

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Attorney & CPA

10/08/2025

As of October 8, 2025, there is no automatic or blanket IRS filing or payment relief triggered solely by a federal government shutdown. Here’s how this typically works under current law and IRS practice:

Filing and payment deadlines remain in effect

Even during a federal government shutdown, the IRS’s statutory filing deadlines remain unchanged. This means:
• Tax returns, extensions, and payments are still legally due on their original due dates.
• The IRS’s systems (e-file, online payment portals, mail intake) usually remain operational because they are funded through user fees or automated processes that can continue without new appropriations.
• Penalties and interest continue to accrue on late filings and payments as usual.

IRS operations are curtailed — but not fully halted

During prior shutdowns (e.g., 2018–2019), the IRS followed a lapse contingency plan. Essential functions (processing payments, accepting returns, maintaining IT infrastructure) continued, while most taxpayer services (e.g., call centers, correspondence, audits, appeals) were suspended or severely delayed.

If the current shutdown follows that pattern:
• Live phone support and correspondence will likely be unavailable or delayed.
• Refunds may still be issued (especially for e-filed returns), but some processing could slow.
• Audits and enforcement may pause, but filing obligations do not.

Relief is only available if separately authorized

The IRS can provide deadline extensions or penalty relief only if:
• There is a Presidential disaster declaration (e.g., for hurricanes, wildfires), which is handled under IRC §7508A.
• The Treasury/IRS issues specific administrative relief via official notices (e.g., Notice 2020-23 during COVID).

Historically, a government shutdown alone has not been treated as a qualifying event for such relief. During the 2018–2019 shutdown, for example, filing deadlines in January and February remained unchanged, and taxpayers were expected to comply as normal.

Practical takeaway for taxpayers
• You should not assume any automatic extensions or penalty waivers because of the shutdown.
• If you cannot file or pay on time for legitimate reasons (e.g., inability to reach IRS, missing transcripts), you can file for a reasonable cause penalty abatement later—but that’s on a case-by-case basis.
• It’s wise to file and pay electronically where possible, since paper processing is the first to get backlogged in a shutdown.

No general IRS relief is automatically triggered by a shutdown. Deadlines remain in effect as set by law. Services are reduced, so expect delays in communication, audits, and correspondence. Relief is only available through separate IRS notices or statutory disaster declarations, not by the shutdown itself. As always, taxpayers can obtain filing relief if they have reasonable cause - requested after the fact based on their unique circumstances.

08/23/2025

Our Pearland office location has moved from the Park Ave location to:

11200 Broadway, Suite 2743
Pearland, Texas 77584

That location is within Pearland Town Center
You can shop, eat and now meet with your lawyer - kill multiple birds with one stone

Should be up and running - open for client meeetings after Labor Day.

03/17/2025

Treasury Department Announces Suspension of Enforcement of Corporate Transparency Act Against U.S. Citizens and Domestic Reporting Companies

March 2, 2025
The Treasury Department is announcing today that, with respect to the Corporate Transparency Act, not only will it not enforce any penalties or fines associated with the beneficial ownership information reporting rule under the existing regulatory deadlines, but it will further not enforce any penalties or fines against U.S. citizens or domestic reporting companies or their beneficial owners after the forthcoming rule changes take effect either. The Treasury Department will further be issuing a proposed rulemaking that will narrow the scope of the rule to foreign reporting companies only. Treasury takes this step in the interest of supporting hard-working American taxpayers and small businesses and ensuring that the rule is appropriately tailored to advance the public interest.

“This is a victory for common sense,” said U.S. Secretary of the Treasury Scott Bessent. “Today’s action is part of President Trump’s bold agenda to unleash American prosperity by reining in burdensome regulations, in particular for small businesses that are the backbone of the American economy.”

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03/03/2025

Important update: Mandatory BOI reporting due by March 21, 2025.

Email from Harrington Law, PLLC Information and offer of assistance UPDATE ON BENEFICIAL OWNERSHIP REPORTING BOI reporting is mandatory, FinCEN announces March 21 deadline for most companies After a f

06/13/2024

https://aaacpa.memberclicks.net/2024-annual-meeting-education-conference

This program is in-person only. We are applying for CLE in states where attendees indicate they need credits, and for CPE through NASBA. CLE will be provided in 50-minute or 60-minute hours, depending on the state. One 50-minute period is equal to one CPE credit.

05/26/2024

We’re in Texas this year ! Join me and other dual-certified professionals at the Academy of Attorney-CPAs annual conference in Fort Worth. Earn up to 15 hours of continuing education (CPE & CLE) at the Academy of Attorney-CPAs annual conference in Fort Worth. More information and registration: https://aaacpa.memberclicks.net/2024-annual-meeting-education-conference.

This program is in-person only. We are applying for CLE in states where attendees indicate they need credits, and for CPE through NASBA. CLE will be provided in 50-minute or 60-minute hours, depending on the state. One 50-minute period is equal to one CPE credit.