Choosing a Business Type

When looking at what type of entity your business should be, we strive to balance the legal protection issues vs. the tax savings. Over the years, we have developed the mindset that there is no perfect election but there are ones that are better than others.

The information below and the assumptions we make are based upon the fact that my clients tell me that they want to pay as few tax dollars as legally possible. Below are some very specific rules, as well as some generalities. If you are considering incorporating in Georgia, we suggest that you sit down with a tax professional to see how these guidelines relate to you.

About S Corporations

Sub chapter S Corporations can have no more than seventy-five shareholders and they all need to be U.S. citizens or resident aliens. This corporation type almost always has to have a calendar year as the fiscal year. S Corporation rules have been around since the 1950s and were set up to simplify the rules and regulations of being a business owner.

Liability Protection

A sub-chapter S Corporation, like a C Corporation, affords the business owner personal liability protection from business risks. Some of the keys to maximizing that protection is to treat the corporation like one by doing all your business in the corporate name, signing all of your documents listing your corporate title, not co-mingling any personal issues/bills in the corporation, and by having your annual Board of Directors and Annual Shareholder Minutes Meeting.

Taxing an S Corporation

No income taxes are paid with the corporate return. The profits of the business are reported on the personal tax return of the S corporation’s shareholders. As long as you pay yourself a reasonable salary, you may also take shareholder distributions out of the business that are devoid of FICA/Medicaid taxes.

Another advantage of S Corporations is that if you have corporate losses, and you fund (you put the money in the business) those losses personally, then you can deduct those losses on your personal return. Any losses that are funded by the bank (a direct loan from the bank to the corporation) or by trade creditors are not deductible.

Often you can set up a loan so that the bank lends to you personally and then you could do a personal loan to the company which will result in you having contributed basis/the dollars to the business, thus making any losses that you fund deductible.

About LLC’s, LLP’s and Forming a Partnership

Limited Liability Corporations (LLCs), Limited Liability Partnerships (LLPs) and General Partnerships are all taxed in the same manner. Choosing one of these types as a business entity would be a poor selection for a business such as a distribution business, as they will all result in higher taxes with no additional advantages for the distributor.

Generally a business which is an LLC, LLP, or Partnership will pay higher taxes with no additional advantages as opposed to being an S Corporation. A Limited Partnership is also an option that could be explored when certain partners want to limit their liability and exposure.

Below are some of the reasons you might want select an LLC or LLP as your entity choice:

• If you were a lawyer or physician’s practice then all of the partners’ personal assets are at risk if one partner does something wrong, while if an LLC or an LLP, only the offending partners personal assets would be at risk. This is because of the professional service statutes for these type of professionals, but these rules do not relate to a distribution business, for example.
• If you were an real estate developer and you had a piece of land that had dramatically increased in value, you can transfer that property to an LLC, LLP, or Partnership without having to pay any capital gains tax. Also with these entity types, you can take shareholder distributions that are not based upon ownership, whereas in an S or a C Corporation they have to be. Again, this does not relate to a distributor.

If you have set up as one of these entity types, it might be advantageous to consider a tax-free merger into an S Corporation which will allow you to retain all the legal contracts, etc. of your present entity while switching to the tax advantages of being an S Corporation.

About C Corporations

This type of corporation is perfectly set up for those to whom do not qualify to be an S Corporation, such as a public held company that has thousands of shareholders, lots of classes to stocks, and sells its stock to anyone (corporations, individuals, retirement plans, etc).

Taxation of C Corporations

A C Corporation pays taxes on all its profits first at the corporate level and then when the dollars are paid out to the owners in subsequent years, the owners pay tax again at the individual level. C Corporations, therefore, are exposed to a “double taxation” that none of the other entity types are exposed to. If you think taxes are bad enough paying them once, try paying them twice. OUCH!

Converting from a C to an S Corporation

A C Corporation can make a timely tax election to become an S Corporation and start taking advantage of tax advantages of being an S Corporation. Care should be taken to ensure that all shareholders understand and agree to become an S Corporation and that there are no or relatively insignificant net operating losses that might still be utilizable if you were to stay a C Corporation. Then after these are utilized/considered, we would effect the change.

Selecting the Right Home Mortgage

With all the different types of mortgages and fund investment strategies it is difficult, if not impossible, for the average investor/home buyer to make a decision about what is the best type of mortgage to pursue: interest only, fixed, variable, or for what term. Care should be given in all financial matters to review a particular households short and long term needs and then ideally balancing as much of these as possible so as to gain as large a financial advantage as possible while not unnecessarily exposing your personal household’s finances. 

With the spirals in the real estate continuing with no apparent end in sight, leveraging or mortgaging real estate still makes financial sense. However, just because someone is willing to give you a loan does not mean that it makes for wise financial sense for your family. Great care and due diligence should be exercised when taking out a loan. Though surely for most if not all of us the first home purchase is one in which we are apt to be the most highly leveraged. Having been fresh out of school and perhaps just starting our careers we do not possess the financial resources to place any substantive amount of down payment. However, for each and every subsequent purchase we should take great care to ensure that our wants do not exceed our ability to pay. Accordingly it is wise to be sure to add a substantive buffer between our monthly expenses and our monthly income as we can always be sure there will be bumps along the way causing minor as well as substantive financial pitfalls along the way. Therefore we should be sure to living well below the standard of living that our income allows us to do so that these downward financial turns which are certain to occur do not unduly affect our ability to keep the financial obligations we incur. Although the loss of a job or a medical illness which occurs over more than just a few months or even years is apt to derail even the best planners, we should be ready to stand up to smaller adversities by ensuring that we keep our debt load low.

Remember “Creative Financing” means that you probably cannot afford it. Although I seldom disagree with a clients decision to buy anything I do often debate the timing as to a certain financial decision so as to not unnecessarily expose your household or business financially. Prudence when agreeing to acquire a property and taking on a debt load will be critical to ensuring long term financial success. Just because a particular lender is willing to give you a loan does not mean that it is a wise decision. I suggest that for all major debt acquisitions such as homes, buildings, and cars that you consult your financial adviser/CPA well before a decision becomes emotional and your desires begin to outweigh your primary concern of protecting the family’s long term financial viability.

Working with the IRS

IRS rules are set out to assist those who are attempting to comply and to encourage all of us, either willingly or not, to file and pay our just and fair taxes. Tax laws, though complicated to the lay person, are often confusing.  A CPA can help people navigate through the tax maze by making the complicated easier to understand. By seeking and following the advice of a trusted professional we are able to comply with tax law with the least amount of pain and aggravation. By not filing returns, not paying amounts owed when due, and attempting to tackle complex tax issues, we do not have the skill or wisdom to adequately address, many fall prey to our general inability to understand all of the nuances involved. A Good CPA can help address and solve tax issues.

Tax Problems

The best first issue is to review the reasons for the assessment. Many times during this process it is discovered that it is not a payment issue but the original returns filed need to be amended. After the determination of a just and fair tax, one can begin to adequately assess and make arrangements for the monies due. Great care should also be taken during this time to ensure that all payments and credits have been properly applied to the balance owed

Trust Fund Monies

In the event your business has employees or collects sales tax, the monies withheld from payroll and sales taxes collected are technically withheld “in trust.” As such they have legal exposure to both the company for payment, as well as those personally responsible parties who knew about and controlled such payments. A responsible party is generally defined as those who were most/responsible for payments that would well extend to check signers, accounts payable, officers, and financial staff. This assessment is for one personally who collected trust monies which they unduly did not remit to the appropriate taxing/legal authority. As these monies are withheld in trust, they do not belong to the company/business. Both the IRS and individual states take a very dim and stern view of all those who unduly use their money. A 100% penalty may be assessed to the responsible parties making them personally responsible for any collected and unpaid trust fund monies.

If a business is not able to pay its staff payroll taxes/remit collected sales taxes as due, it is a clear warning side that the business model is upside down. Though most times it would indicate that the margins of a business are not adequate to support the business’ present staffing levels and overhead, it could also be an indicator that the business is not properly leveraged/financed.

Installment Agreements

The IRS will work with taxpayers to pay the monies owed over time. This option requires the taxpayer to file a form requesting that a specified amount be paid monthly over time. The IRS then has to accept the plan prior to it becoming effective. Though this is a practical way to address a larger balance over time it does not stop the assessment of penalties and interest which will continue to accrue until all monies are paid in full. Thus, it is most advantageous to consider procuring the funds from other sources as these finance/carrying charges are usually much less than that of the Internal Revenue Service.

Failure to File Penalties

Failure to File Penalties are assessed in addition to normal penalties and interest for those who do not make their payment and filings on a timely basis. Please be reminded that an extension does not allow a taxpayer to pay at a later date, as income taxes are generally due and payable as they are earned. However, a situation is greatly exasperated when a taxpayer does not file their taxes on a timely basis. Thus it is financially most advantageous to file a return even if a taxpayer does not have the monies to pay a return as the monies become due.

Developing faith without fear is not an easy process. We all get caught up in the daily routine and the “me” world and the thought of doing anything without a little apprehension just seems irrational at best. However, I have learned by stepping out in my faith, God gives me the courage, the strength and the support to overcome my fears, my doubts and my apprehensions. I have seen it most in my career paths.

I am a CPA and have been for more than twenty-five years. For many years, I worked for the big corporate firms and soon realized that it wasn’t for me. I have been running my own small practice for 18 years. It has provided me with so many opportunities to meet people, to get out in the community, to travel and live a comfortable life. I was breezing along and my company was very successful under John C. Dillard, CPA, however, God wasn’t quite satisfied with my content, comfortable life and position and challenged me. In 2004, he encouraged me to step out in my faith and walk the walk. For so many years I had kept the same clients, frequently gaining new clients and they didn’t have to meet any criteria, nor did I, except that I had to be honest, and good at what I did. For God, that wasn’t enough. I changed the name of my firm to His CPA, P.C. and held my breath. I knew God would provide in the end, but I really was quite nervous, waiting to see what would happen with the new name and the philosophy, “serving Him by serving you…one tax return at a time”. I lost some clients, offended some clients and had others who questioned my move. And I had clients seeking me out because I had been brave enough to step out and lay my faith out there for the world to see. I would love to say that the overall reaction was an abundance of new clients, but that wasn’t the case. However, I did begin to notice that the new clients I was getting were those who God had placed in my path for one reason or another. Since 2004, I have shared many things with my clients and feel like I know each of them on a different level than I ever would have if I had not changed the name and not stepped into my faith. Christians are so open when they walk into a place and find that the person they are talking to is on fire for God. They want to share, they want to talk, they want to let me in and they want to discuss my faith and theirs. When I look back on that move now, I wish I could say I dove into it headfirst without a thought simply because that is what God wanted me to do. That is not true. I had apprehensions, doubts, fears, questions but I knew that this was what God wanted me to do and I was in no position to question or decline his command.

That same year, my wife and I took a cruise - a cruise that would forever alter my spare time. I felt an urge to write. Not just an urge to write but to create. I know, not the kind of thing you would decide to do while sitting on a beautiful ship with your mate overlooking a vast expanse of beautiful blue water and taking in all the beauty of God’s creative artistry. But one of the talents God alone has blessed me with is exhortation so write I did and in April 2004, my first Christian fiction novel was published. We were thrilled and I was halfway through my second one when God all but opened the bible to me and said, “Study Nehemiah, learn from Job - develop a relationship with them based on your own experiences, trials and tribulations and then share. Hence, the Inspiration Series was created. After several months of prayer to discover what it is God would have me write, I opened my Bible to the first page of the book of Nehemiah in the Old Testament and there I discovered fresh revelations of which I had never before heard or seen. Discovering God’s grace and compassion, I studied and as God divinely guided my hand, I wrote A Voice of One and how Nehemiah, a layman, steps out to accomplish great things in God’s name.

I, on a much smaller scale, had experienced my own Nehemiah moment. Just as Nehemiah was able to look after those about him, so are we called to help those about hurting and us who are in need. I have learned by being bolder in my faith it is easier to be who God has always made me to be. My own Nehemiah story began with my heart open and breaking and I had been in prayer and mourning for two plus years and my heart was burdened by God to help the oppressed. At the time, Georgia law did not require perpetrators of serious/felony crimes against individuals to compensate their victims for the resulting medical and counseling care resulting from the offense. It is here when God burdened my heart deeply. In December 2004, I learned California had a law on the books requiring the perpetrators of serious/felony crimes to pay for the victim’s medical and counseling care. When I heard the news, my heart was burdened for the people of Georgia and I set out to find out what it was God would have me do. I cast fear aside and stepped out with nothing but my faith and took this issue to the legislature of Georgia. I knew I was to see if a law might be passed to protect the people of Georgia. Within a week of God telling me to march, I was able to obtain a meeting with a Georgia Senator and within sixty days of my defining prayer, the proposed law and I were in front of the Senate Judiciary Committee. The law was unanimously agreed to by the committee and went to the Senate floor where it passed by a vote of 47-1. The law got stuck in the Georgia House of Representatives. During this time and afterwards I felt led to continually contact and lobby the Georgia Governor’s office although I was afraid those contacts were falling on deaf ears. I continued on in obedience, action, and prayer and felt God’s continued leading. To begin the 2005 Legislative Session, Georgia Governor Sonny Purdue sponsored the Crime Victim Restitutions Act of 2005, which set up a procedure for notification, and reimbursement by the perpetrators of the victim’s medical and counseling expenses. Eighty six percent of Georgia’s State legislature voted in favor of the bill with Governor Purdue signing it on April 11, 2005, and becoming law on July 1, 2005. I tell this story not to take any of the glory for myself, but simply to show that turning it over to God, having faith and overcoming fear, allows you to accomplish even the mightiest of feats.

After completing my first inspirational book, God introduced me to Job and again, I found someone I could relate to with my experiences. Life is fraught full of paradoxical horrors bringing forth both excruciating physical pain and deep emotional sorrow, and Job’s story shines a light of what faith without fear is all about. Job loses everything in his life, both mentally and physically. He was challenged at every turn and yet discovering that God never left his side & believed in him during his darkest times. Despite ravenous trials, which arrive in quick succession, Job never deters in his faith choosing to believe God would ultimately redeem him. Job lives his life in pursuit of God while doing His work.

I learned to lean into the pain by seeking God’s will to overcome all that comes my way. In learning more and writing about Job, I was inspired and motivated to great expectations, heightening and growing in my faith and my relationship with God by leaning on him during life’s fiery trials. God does not promise that our life will be easy but he does say that with him our yoke will be light. And that became very evident to me in November 2004. Maybe you have already dealt with your life’s biggest challenges, or perhaps you are in the midst of one right now. Over a several month period, each bit of news I was to receive brought me another step closer to what I felt was life’s end. In the fall of two thousand four, I began to experience a bit of discomfort in my lower abdominal area. I shared with my doctor the nature of my discomfort and the side effects and symptoms I had been experiencing. My doctor immediately referred me to a specialist who took exhaustive x-rays, sonar tests and cat scans, concentrating on my abdominal area. With each appointment, prod, and procedure, I became more and more concerned as to what the doctors were looking for and why they were so worried. My doctor never mentioned any particular disease but I knew he was screening for cancer. The end of November found my wife and I talking one morning as we readied ourselves for the day ahead. Within just a few moments the phone rang with the doctor confirming my steadfast belief and worst fear, I had cancer!

Due to cancer’s aggressive nature, the surgery was set for late the following day. The surgery went well with the surgeon explaining what he had done and his belief that the procedure had been a success. I immediately began twenty radiation treatments, designed to eradicate any cancer cell remnants, which might still remain in my body, spanning over a period of five weeks. As the treatments wore on, I became increasingly more fatigued and often would have to rest for several hours after a treatment to regain my strength. Along with the exhaustion, I also found myself extremely nauseous to the point it was debilitating, making every muscle and joint in my body wrench in pain.

Finally, the treatments were over and my physician advised that I might continue to feel tired and nauseous for some time due to the lingering effects of the radiation. Though we knew the symptoms could worsen, they soon were far more difficult than we expected. Though I began to struggle more each day, I continued to believe in God’s sovereignty and ability to guide me through this. I also thought my ordeal would soon be over and my health would quickly begin improving. Hoping to have an additional cat scan and blood work soon to ensure the cancer’s blight had been completely removed from my body, I waited, ready for God’s and the physician’s proclamation of my healing.

he cancer surgery behind me, my radiation treatments complete, I was ready to begin life anew. Ready and poised to take on life’s 9/11’s; I looked forward to the day when the doctors would announce the successful elimination of the cancer from my body. My ordeal had already spanned several months and I was preparing for what lay ahead. I know my cancer was God ordained and therefore part of my destiny. However as time wore on, my health did not improve but quite the opposite. It soon got progressively worse as I waited, anticipating the moment when the tide would turn and my health would improve. But as I would soon learn, that was not going to happen anytime soon. Through a series of events, I ended up in the hospital in February with diverticulitis (a disease that in essence shuts down your colon) that just about killed me. I was in the hospital for a 4-week period and there were times we didn’t know if I would ever leave. As I lay in the hospital bed, I saw God work in so many ways and help me overcome my fear. Though in pain, I was in great peace knowing that I was as ready as any man could be to go and be with my Heavenly Father. Over the four-week period, I had an opportunity to witness to doctors and nurses and any one who came into my room. Without me even being aware, God was in my room every step of the way and while I didn’t always feel it, others did and many nights my wife and I lay awake talking of our faith, our walk with Christ and many, many prayers were said in the quiet darkness of my hospital room. My overall stay at the hospital turned out to be five weeks and then I had to return 6 months later to finish the operation. It was a very trying time for my family and for me, but by turning it all over to God and relying on my faith and not giving into my fear, I was able to gain strength and a deeper relationship with my Father. I have never seen a firestorm with fire falling from the sky as the one, which occurred in Job’s life, but I have watched events occur in my life and others that felt the same way.

I have always tried to live in my faith. I have always had confidence and a sense of “Why not me?” But it is only through God’s grace and mercy and love that I have been able to simply forge ahead, taking whatever comes my way and dealing with it in a way that I think God would direct me to do. Having faith without fear is not an easy place to be, but it is definitely the most rewarding place. Full of blessings, failures, surprises, miracles, highs and lows - but having faith, sharing faith, taking on the world with God at your back - that helps ease the fear. I learned that whether serving in your family, your work, or globally, God has a task for you and he will always give you the tools you need to complete that task. By faith as small as that of a mustard seed, you can step out of the relative safety of your present position, and watch God guide and measure your steps. Seek after God with all your heart. Seek his ways allowing him to guide your very steps along your journey. By beckoning to the great helper, the Holy Spirit, we are able to tap into the strength of the Lord, one that surpasses all understanding and live our faith without fear.

Dare to dream, dare to achieve, and most of all dare to accomplish something so great that it is doomed to failure lest Christ be in it!

You can view John’s books and his CPA practice at www.HISCPA.com or www.John-Dillard.com

John Dillard CPA
1940 Woods River Lane
Duluth, GA 30097
770 814 9304
HISCPA@yahoo.com

Paying Your Taxes

Since World War II, the IRS has been a pay as you go system. Prior to that time, the IRS simply collected their monies at the end of the year when one’s annual tax return was filed. Many entities by virtue of their tax treatment as flow through entities do not pay any income taxes when the returns are filed but rather the income is communicated to the partners via a K-1 which is a part of the return. The entity’s partners are then responsible for reporting their portion of the earnings on their personal/appropriate returns. Thus there are many entities such as Partnerships, LLC’s, LLP’s, ans S Corporations for which no income taxes are due when these returns are filed.

C Corporations are responsible for paying their taxes as they go and they do not have the ability to pay all of their taxes at year end and still avoid assessed penalties and interest. Thus, it is critical to tax plan several times a year to determine the ultimate amount of year end liability due and to take appropriate measures to plan accordingly.

For S Corporations and individuals we suggest that you tax plan at least twice annually. At that time it is also advantageous to review a client’s internal finances and obtain their projections of profits for the rest of the year. By utilizing this information as well as by being aware of their personal return issues, itemizations, exemptions, etc. you are able to get an estimate of what your taxable income and your tax will be.

Both the IRS and states require you to pay as you go thus requiring you to pay enough in estimates for the taxes due on the profits/taxable income generated. However payroll withholding has the added incentive that by tax law is deemed to have been statutorily paid evenly throughout the year, making only the settlement of your year end taxes the IRS and state’s concern rather than every individual quarter.

Extensions

Extensions are a legal way of notifying the IRS that you plan to file your return after the original due date. Both C and S Corporate returns are due March 15th of each year or two and a half months after year end. Personal returns, Partnerships, LLC’s, and LLP’s are generally required to be a calendar year return and are due April 15th of each year or three and a half months after year end.

The IRS allows a six month extension for both Corporate and Personal Returns, however please note that this is solely an extension of time to file and not an extension of time to pay and any late payments will result in assessments from both the IRS and state for penalties and interest. Please be advised that the penalties are even worse if you do not file the extension or the original return by the due date. These incentives are simply in place to give you time to file and pay. The Corporation and Personal extensions are for six months and accordingly expire on September 15th and October 15th respectively. There are no valid extensions available after this date.

How to Select a CPA

Before you select a tax adviser, accountant, or personal financial adviser, make sure you consider the following questions:

• Is the individual a certified public accountant?
• Is the CPA licensed to practice in your state?
• To what professional organizations does the CPA belong, and how active is he or she in those organizations?
• Are your needs compatible with the CPA’s personality and expertise?

Don’t underestimate the importance of the CPA designation. Remember, those three letters are awarded only to those individuals who have passed a rigorous two-day uniform national examination. CPA’s are distinguished from other accountants by stringent state licensing requirements. Most states require CPA’s to have at least a college degree or its equivalent, but several also require post-graduate work. Membership in professional organizations is also an important qualification. All (AICPA) American Institute of Certified Public Accountants ( & Georgia Society of CPA’s members are governed by a code of professional ethics that is among the most exacting of any profession as well as undergoing a review of their accounting and auditing practice once every three years.

Members must also satisfy extensive continuing education requirements being required to have completed 150 semester-hours of higher education prior to joining the Institute.

Compatibility, the last qualification to look for in a CPA, is harder to define but is just as important as technical proficiency. Make sure that the CPA’s personality and expertise match your needs. Keep in mind that a long-term working relationship between you and your CPA can help you take an informed, consistent approach to personal financial and business problems – and may help you meet your financial goals.

How Can You Get the Most Value From a CPA’s Services?

Although all CPA’s meet substantially the same education, training and licensing requirements, they do not all provide the same range of services. Therefore, when looking for a CPA, you should analyze your current and future financial needs and select someone who can address your particular concerns.

CPA’s themselves have some suggestions on how you can make the best use of accounting services and get the most value for your fee. Here are just a few of them:

• Be prepared to discuss your plans and objectives. CPA’s are in the best position to advise you and serve your interests when they understand the goals you have set.
• Gather information about business or personal financial decisions under consideration so you can ask the CPA specific questions.
• Clearly explain what you expect from the CPA’s services.
• Save yourself unnecessary fees by keeping good records and not using professional time for routine work.
• Keep your CPA informed of changes in your personal and professional life. A recent marriage or divorce, the birth of a child, a career change, or an especially generous bonus all can have a significant impact on your tax liability and personal financial goals.

A President’s Challenge 

With Democrats now in control of both the U.S. Senate and the House of Representatives we are now charged more than ever to set aside bipartisan politics in pursuit of world wide freedom. Ours is not a task for the faint or the lighthearted as toils and troubles are waiting striving to ensnare us at each and every step. Leading the way America has long since served as the barometer for peace loving nations throughout the world. Repeatedly stepping up to the plate, our nation has taken the fight to her enemies throughout our two hundred and thirty year history. Striking the enemy on their home-turf, America continues to pursue her enemies by land, sea, and air. America’s brightest and best heroically serve in our military risking it all to maintain peace in her homeland. By their great sacrifice alone we remain safe and secure in our homes as they take the battle to the enemy. Leaving their world behind they tread into harms way at great risk to their own life making the Statue of Liberty a living symbol of freedom and not a historical footnote. Since the Revolutionary War, America has stood alone as a beacon of freedom to the world, ready to stand for all that is right in the world. From the Boston Tea party forward through to the year in Iraq, America’s people have sacrificed for their homeland and the homelands of others. Though far from perfect in her execution, America remains the standard against which all peace loving nations judge their success.

War is a last resort. As the sum of all evils it represents a country’s final option fighting for what is right and pure. There are no good wars as war itself is the result of humanity failing to police itself leading to untold conflicts, atrocities of every kind, and oppressed peoples. Throughout the ages war has been misused, forcing countries and peoples alike to submit to leaders not of their choosing. Just as Saddam Hussein ruled over his people inflicting a reign of fear as terror and atrocities were his watchword. Leaders throughout history from Stalin to Hitler ruled over their countries with an iron fist needlessly eliminating all who stood in their path. Seeking might rather than right, dictators have singularly ruled vehemently pursuing autocratic rather than democratic control. It is in the pursuit of morality that America has steadfastly stood on her principles willing to rightly stand against those who are willing to lay waste to her lands and peoples.

America’s servicemen are indeed heroes volunteering to serve a country and indeed the world by their valiant actions and deeds. I have attended Memorial Day ceremonies where a flag was placed for every life lost in the Iraqi war. As I walked from the reviewing stand taking my flag and placing  it with the others I could not help but reflect on the nearly three thousand lives lost but also of the brothers and sisters, sons and daughters, and husbands and wives left behind. My heart mourned for each and every life lost and the empty chairs at Thanksgiving and irreparable loss felt by those they love. Just as our country’s innocence was stolen that dark Tuesday so similarly are those lives of the survivors and their families as they strive in Overcoming Life’s 9/11’s. Unannounced and uninvited America was invaded by satanic forces striving for her destruction. Our soldiers, all noble, stand in the gap protecting the land of the free.

War throughout the ages has remained an unpredictable bedfellow dramatically ebbing and flowing in erratic patterns wrecking havoc in her path. No one could have predicted after the first Gulf War that America would have to return in force some ten years later to eliminate Saddam’s regime. Believing Iraq to be accumulating weapons of mass destruction, President Bush orders our servicemen to return to Iraq to completely eradicate its evil leadership. Regardless of how history chooses to record our President’s decision it is no less noble as we look to liberate the oppressed people of Iraq bringing the shining light of democracy to that section of the world.

Looking back into our own history by over one hundred and fifty years no one on either side of the Civil War believed that the war would last beyond just a few months. During one of our most significant battles over fifty thousand lives were lost on the battlefields of Gettysburg as General Lee suffers his worst defeat but one in retrospect it  was the stepping stone to the war soon ending allowing for our great country being reunited. The last major war fought on our homeland the war left our people beleaguered and suffering from the ravages of war. Though a great work of rebuilding was ahead for its countrymen I believe the Civil War was God ordained readying our country to fulfill its manifesto destiny setting the stage for America’s leadership into the twentieth century and beyond.

During World War II, the world was plunged headfirst into the battle of all battles embroiling seventy countries and our very world into dramatic turmoil. By most estimates over sixty million people lost their lives during the epic battle which spanned all seven continents. Indeed all of the events of the twentieth century led up to D-Day when America and her Allies landed on the beaches on Normandy determined to retake Europe from German control. Since that heroic day America has plunged forward consistently leading the world striving for justice for all. Over the last sixty years we have watched as Germany and her Axis of evil are defeated, the fall of the Berlin wall, and Germany being reunited shortly thereafter. NATO which was originally formed in 1949 as an alliance to safeguard its members’ freedom by both political and military means experienced its largest expansion of members in 2004 when seven countries formerly of the Eastern Communist Bloc joined its ranks. The world continues to get smaller the Euro dollar is used as a broad based currency throughout Europe and its prevalence and use continue to grow.

In spite of history’s lessons and the wealth of knowledge afforded us by their study we are quick as a people to forget the wisdom of the past and the paths required for their successful completion. When President Truman ordered the dropping of the atomic bomb on Japan it was done to shorten the war and to save the estimated one million lives which would be lost if American military were forced to invade Japan’s mainland. Shortly after the bomb dropping the treaty was signed signaling the end of the war to end all wars. From the end of the war and for seven years thereafter America had a military presence on Japan’s mainland helping to restore her infrastructure and a fair and just government to protect her people. Though we have been in Iraq now for three years and counting, let us not neglect the past and the necessary efforts to achieve ultimate success.

America, A Voice of One is a bright light shining on a hill bringing hope and freedom to all. We now count as allies and friends all three of the countries we fought against in World War II. Though presently we are at war, we are fighting for truth, freedom, and all that is right under God’s eyes. Our present world and the future of our children are totally weighted and depending on our decisions as we look ahead. Uniting together absent from the labels which would otherwise separate us we can do great things as a house divided against itself will not stand. Though there will be pundits about who will strive to discredit those who look ahead seeking the best for a generation and all the world, we must press on taking the fight to the enemy never letting him sleep in his lair. America, at war is my country and I offer and commit my whole hearted support to our brave soldiers and leaders who try to strive to share her freedom with the world!

Author John Dillard CPA and his work can be viewed at www.John-Dillard.com and www.HISCPA.com

John Dillard, CPA
HIS CPA, PC
Phone 770-814-9304   www.HISCPA.com
1940 Woods River Lane
Duluth, GA  30097

Serving HIM by serving YOU…one tax return at a time!

Author of Charleston Dawn a Christian Fiction Romance     www.John-Dillard.com