Fort Worth & Southlake, Texas |
Middleton, Bird & McCall Certified Public Accountants
AICTP Certified Tax Coach • Fort Worth & Southlake

Your CPA looks backward.
We engineer what you keep.

We design proactive, court-tested tax reduction blueprints for Texas business owners, ranchers, and high-net-worth operators earning $500,000 to $10,000,000+.

3-Year Forensic Lookback • No Obligation • Strict CPA-Client Privilege
Downtown Fort Worth Architectural Horizon
Audited Client Benchmark
$68,400 Avg Year-1 Saved
100% Legal & Court-Tested
AICTP Certified Tax Coach Top 1% Nationally
Texas Board of Accountancy (Licensed CPA)
Texas Society of CPAs (Active Fellow)
TaxDome 256-Bit SSL (Bank-Grade Vault)
Signature Private Client Intake

The "Take Two" Forensic Tax Review™

A confidential, independent second opinion on your last 3 years of filed corporate and personal tax returns. Uncover missed deductions, structural blindspots, and immediate capital recovery.

Private Client Executive Consultation
Strict Fiduciary Privilege: In-person consultations in Fort Worth & Southlake, or encrypted virtual sessions.
You Don't Have to Fire Your Current CPA

A "Take Two" review is completely discreet. If your returns were perfectly structured, we will confirm it. If six figures were left on the table, you receive a written Forensic Opportunity Memo detailing the exact code sections and recovery potential.

01

Entity Classification & FICA Arbitrage

Auditing S-Corp, C-Corp, and LLC distribution splits to eliminate unnecessary 15.3% self-employment tax bleed on operating earnings.

02

Stranded Depreciation & Section 179

Reviewing commercial property, ranch fencing, machinery, and energy equipment for missed accelerated cost-segregation or retroactive write-offs.

03

Defined Benefit & Cash Balance Shields

Evaluating whether your business qualified to shelter $150,000 to $400,000+ annually in pre-tax pension allocations beyond standard 401(k) limits.

04

Specialized Industry Deductions

Auditing Oil & Gas Intangible Drilling Costs (IDC), 15% statutory depletion, Section 180 soil conditioning, and Augusta Rule (§280A) home leasebacks.

Zero Risk • 45-Minute Review

Find Out If You Overpaid the IRS in the Last 36 Months

Schedule your private 45-minute "Take Two" diagnostic with Randy McCall, CPA, CTC. We review your prior returns securely in our 256-bit client vault and provide a clear assessment of your refund and savings potential.

The Cost of Inaction

Are You Overpaying the "Ignorance Tax" Every April?

If your business or household generates over $500,000, your single largest annual expense is taxation. Yet 95% of high earners rely on CPAs who do little more than historical scorekeeping.

01

The April 15th Post-Mortem

By the time you deliver your books to a conventional tax preparer in March, 100% of the legal statutory opportunities to cut last year's tax liabilities have expired. You receive a post-mortem, not a strategy.

02

Trapped Entity Architecture

Operating as a basic LLC or outdated S-Corp without dynamic salary-to-distribution splits, management holding companies, or family partnerships leaks $30,000 to $90,000 in self-employment bleed every year.

03

Stranded Specialized Write-Downs

Generalist accountants overlook Texas-specific statutory shields: Oil & Gas IDC deductions, statutory depletion, Section 180 soil conditioning, commercial cost segregation, and Augusta Rule (§280A) deductions.

04

Sub-Optimal Retirement Arbitrage

Relying solely on standard 401(k) or SEP-IRA contribution caps leaves multi-six-figure operating profits unprotected. Defined Benefit and Cash Balance Plans allow annual pre-tax allocations of $150k–$400k+.

The Strategic Distinction

Why Less Than 1% of Accountants Are Certified Tax Coaches

The difference between a traditional CPA and a Certified Tax Coach (CTC) is the difference between a coroner and a personal surgeon. One documents what already happened; the other actively engineers your survival and prosperity.

Strategic Dimension Conventional CPA / Preparer Randy McCall, CPA, CTC
Focus & Operating Horizon Reactive: Looks backward at past numbers during tax season (Jan–April). ✓ Proactive 365 Days: Anticipates moves and restructures entities before fiscal year ends.
Core Technical Objective Compliance: Putting numbers in the right IRS boxes to avoid rejection. ✓ Wealth Optimization: Uncovering legal statutory loopholes, credits, and capital shelters.
Specialized Tax Training Standard state CE (general auditing, bookkeeping, ethics compliance). ✓ AICTP Specialized Academy: Advanced forensic training strictly in aggressive, court-tested tax reduction.
Auditing Prior Years Rarely touches prior filings; assumes past returns were correct. ✓ Signature "Take Two" Review: Forensic 3-year lookback to identify missed refunds and amendment opportunities.
Primary Deliverable A finalized tax return and an IRS tax voucher instructing you to pay. ✓ Written Tax Strategy Blueprint: A customized execution roadmap with quantified ROI projections.
Specialized Practice Disciplines

Bespoke Architectures for High-Exposure Sectors

Generic accounting destroys capital in complex wealth sectors. We engineer bespoke statutory tax blueprints tailored specifically to Texas enterprises and dynasties.

Founders and Healthcare Advisory
Founders & Medical Practices

Business Owners & Surgeons ($500k–$10M+)

Designed for high-earning service founders, specialty surgeons, and multi-entity operators facing 37% federal rates and aggressive self-employment bleed.

  • ✓ Tiered Entity Structuring: C-Corp management overlays paired with pass-through operating entities.
  • ✓ Cash Balance Pension Plans: Shelter $150k–$400k+ annually in pre-tax retirement allocations.
  • ✓ Section 105 Executive HRA: 100% tax-free family medical deduction shields.
  • ✓ The Augusta Rule (§280A): 14 days tax-free home rental to corporate entities.
Texas Working Ranch and Landowners
Landowners & Cattle Dynasties

Texas Agribusiness & Working Ranches

Ranching, equine, and agricultural enterprises face intense capital expenditure requirements, unpredictable commodity cycles, and unique land tax rules.

  • ✓ Section 180 Soil Expensing: 100% immediate deduction of fertilizer, lime, and conditioning on acquired land.
  • ✓ Livestock & Equipment Cost Recovery: Accelerated Section 179 write-downs on breeding herds & machinery.
  • ✓ Section 1031 Like-Kind Exchanges: Deferring capital gains indefinitely on ranchland disposals.
  • ✓ 1-d-1 Open Space Appraisal Defense: Safeguarding Texas agricultural property tax exemptions.
Texas Energy and Oilfield Operations
Energy Operators & Mineral Rights

Oil & Gas Companies & Royalty Owners

Backed by our dedicated practice at OilAndGasCPA.com, we navigate complex IRS rules for working interests and royalties.

  • ✓ Intangible Drilling Costs (IDC): 100% first-year ordinary income offsets against active earnings.
  • ✓ Statutory 15% Percentage Depletion: Tax-free gross revenue shelters on mineral production income.
  • ✓ Tangible Drilling Equipment (TDC): Accelerated 7-year MACRS recovery on hardware.
  • ✓ Working Interest Passive Loss Override: Harnessing §469(c)(3) to offset other active W-2/operating gains.
Institutional Private Wealth Benchmark

Private Client Tax Exposure Diagnostic

Evaluate your entity profile against audited AICTP strategic wealth benchmarks. Discover your estimated capital recovery range before booking your private "Take Two" review.

Audited Opportunity Range (Annual)
$95,000 – $240,000+

Estimated unshielded capital typically recovered or permanently defended through forensic entity restructuring and specialized statutory elections.

Applicable Statutory Tax Defense Mechanisms:
Cash Balance Pension Arbitrage (§401/412) Section 179 Accelerated Recovery Augusta Rule (§280A) Section 105 Executive HRA
Verification Protocol

Audit This Exact Profile in a "Take Two" Review

Have Randy McCall examine your prior 36 months of tax filings to verify where these exact deductions were left unharvested.

Verify Your Exposure →
Audited Track Record

Texas Private Client Case Studies. Real Capital Preserved.

Here is what happens when our forensic tax blueprints and "Take Two" reviews replace passive bookkeeping:

Surgical Specialty Clinic Southlake / DFW, TX

Dallas Specialty Surgical Practice

AGI: $1,450,000 • S-Corporation Structure
Prior CPA Structure:
Basic W-2 salary with regular profit distribution. Paid over $510,000 in federal tax annually with zero proactive sheltering.
CTC "Take Two" Intervention:
Executed a paired Cash Balance Pension Plan ($240,000 pre-tax deduction), Section 105 executive HRA, and clinical equipment cost segregation.
Year 1 Direct Tax Saved: +$142,800
Working Cattle & Equine Weatherford / Fort Worth, TX

North Texas Cattle & Equine Ranch

Revenue: $2,100,000 • LLC Operating Partnership
Prior CPA Structure:
Standard cash accounting with gradual straight-line depreciation on barns, fencing, and herd additions.
CTC "Take Two" Intervention:
Audited 3 years of returns; claimed Section 180 soil conditioning expensing, retroactive Section 179 bonus recovery, and structured 1031 land reserve.
Year 1 Direct Tax Saved: +$112,400
Energy Services & Royalties Midland / Fort Worth, TX

Permian Basin Oilfield Services

Revenue: $4,800,000 • Multi-Entity Group
Prior CPA Structure:
High equipment depreciation offset by massive self-employment exposure and lost royalty percentage depletion.
CTC "Take Two" Intervention:
Restructured parent-operating holding company, leveraged working interest IDC offsets, and maximized statutory 15% depletion allowance.
Year 1 Direct Tax Saved: +$230,000
Proprietary Architecture

The 4-Step Tax Alpha™ Protocol

How we systematically transform tax liabilities into retained enterprise capital within 14 business days.

01

Forensic 3-Year "Take Two" Audit

We examine your prior 3 years of corporate and personal returns, entity agreements, and asset schedules to isolate every missed loophole, overpayment, and audit exposure point.

Timeline: 45-Min Intake Session
02

Custom Strategy Blueprint

We engineer an exhaustive written Tax Strategy Blueprint with exact IRS code citations, step-by-step implementation milestones, and exact net ROI projections in black and white.

Delivery: ~14 Business Days
03

Turnkey Execution & Defense

We don't hand you theoretical binders. We coordinate entity realignment, draft corporate minutes, establish qualified plans, and coordinate with your corporate attorneys.

Execution: 100% Turnkey
04

365-Day Wealth Defense

Quarterly strategy touchpoints ensure that whenever federal tax statutes change or your business executes a major transaction, your structural defenses adapt ahead of time.

Security: Ongoing Oversight
Randy McCall CPA CTC
Randy McCall, CPA, CTC
Managing Principal & Certified Tax Coach
Downtown Fort Worth & Southlake Private Client Practice
The Principal Strategist

"You have a legal and moral right to pay only the tax required by law—not a penny more."

I founded this practice on a bedrock principle: The Internal Revenue Code was explicitly constructed to reward capital investment, business owners, and proactive planners. Yet over 95% of accounting firms operate as passive historians—faithfully filling out forms on April 15th and informing you how much of your family's wealth you have permanently lost.

As a licensed Texas CPA and Certified Tax Coach (CTC) through the American Institute of Certified Tax Planners, I underwent extensive forensic training to uncover the obscure statutory elections, entity restructurings, and aggressive write-downs that generalist accountants routinely miss.

Whether you are managing an eight-figure energy operation, operating a working ranch in North Texas, or directing a surgical clinic in Southlake, you deserve a strategic partner who stands between your enterprise and the IRS 365 days a year.

Certified Tax Coach
Top 1% AICTP Fellowship
25+ Years Experience
Texas Private Client Advisory
Strict Fiduciary Duty
100% Court-Tested Law
Complimentary Executive Briefing

The 2026 High-Income Tax Defense Playbook

14 Legal Statutory Loopholes High-Earning Texas Business Owners & Ranchers Use to Slash Six-Figure Tax Liabilities Before Dec 31. Includes exact Internal Revenue Code citations, entity decision matrices, and Defined Benefit guidelines.

Instant PDF Access • No Spam • Governed by CPA Confidentiality
2026 High-Income Tax Defense Playbook
Direct Counsel

Frequently Asked Questions

Everything you need to know about our forensic review and private advisory practice.

I already have a CPA who prepares my returns. Why do I need a "Take Two" Review? ↓
Most CPAs do an exceptional job of recording history—putting the right numbers in the right IRS boxes on April 15th. But they rarely engineer forward-looking strategies. If your current CPA only reaches out once a year to collect your W-2s and P&L statements, they are not planning—they are merely reporting. Our "Take Two" review provides an independent second opinion on your last 36 months of filings to verify whether money was left with the IRS, with zero requirement to fire your current team.
Are these aggressive tax reduction strategies legal? Will they trigger an IRS audit? ↓
Every strategy we engineer is 100% legal, court-tested, and explicitly anchored in the Internal Revenue Code and Treasury Regulations. We do not touch offshore gimmicks or questionable tax shelters. In fact, a meticulously documented Tax Strategy Blueprint actually lowers audit vulnerability because all entity operating agreements, corporate resolutions, board minutes, and deduction substantiations are established proactively according to strict statutory guidelines.
What is the financial qualification threshold for your private practice? ↓
Our specialized forensic planning delivers the highest return on investment for business owners, surgical practice founders, Texas ranchers, and energy operators generating between $500,000 and $15,000,000+ in annual taxable revenue or net profit. At this level of exposure, our structural interventions routinely unlock anywhere from $50,000 to $400,000+ in immediate and recurring annual capital retention.
How does Randy McCall coordinate with our family attorney and wealth advisors? ↓
Seamlessly. We frequently serve as the forensic tax architect within a client's broader advisory council. We collaborate directly with your estate planning attorneys, commercial bankers, and private wealth managers to ensure all entity structures, corporate minutes, and Defined Benefit pension contributions integrate harmoniously with your wealth transfer and succession plans.
Confidential Intake

Request Your Private "Take Two" Diagnostic

Speak directly with Randy McCall, CPA, CTC. We will evaluate your prior 36 months of filings, isolate structural exposure, and calculate your projected capital recovery.

🔒 Strict Confidentiality. Governed by CPA-client evidentiary privilege under Texas law. We never share or sell contact data.