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Ga.App.,2010.
Guerrero v. McDonald
302 Ga.App. 164, 690 S.E.2d 486, 10 FCDR 364
Background: Former client brought professional negligence action against certified public accountant (CPA) who
had represented him in underlying United States Tax Court proceedings challenging corporate tax rulings of the In-
ternal Revenue Service (IRS). The Fulton Superior Court, Russell, J., entered summary judgment in favor of CPA,
and client appealed.
Affirmed.
West Headnotes
[1] Accountants 11A 8
45 Attorney and Client
45III Duties and Liabilities of Attorney to Client
45k105.5 k. Elements of malpractice or negligence action in general. Most Cited Cases
Legal malpractice standard was required to be used in determining whether certified public accountant (CPA), who
was not a licensed attorney but who had a law degree and had been admitted to practice before the United States Tax
45 Attorney and Client
45III Duties and Liabilities of Attorney to Client
45k105.5 k. Elements of malpractice or negligence action in general. Most Cited Cases
To prevail on a claim of professional malpractice, a client must show that: (1) he employed attorney; (2) attorney
failed to exercise ordinary care, skill, and diligence; and (3) attorney's negligence was the proximate cause of dam-
[6] Accountants 11A 11
proceedings.
[7] Attorney and Client 45 112
45 Attorney and Client
45 Attorney and Client
45III Duties and Liabilities of Attorney to Client
45k112 k. Conduct of litigation. Most Cited Cases
A court will not hold an attorney liable for malpractice based merely on the attorney's choice of trial tactics or strat-
Jeffery M. Guerrero, A.J. Concrete Services, Inc., Olympic Concrete Pumping Inc., and A.J. Concrete Pumping, Inc.
(collectively “ Guerrero”) retained James L. McDonald and Reznick, Fedder & Silverman, an accounting firm (col-
lectively “McDonald”) to represent them in appeals to the Internal Revenue Service (“IRS”). Guerrero subsequently
filed suit against McDonald, alleging claims of professional malpractice and, in the alternative, seeking recovery of
nonmovant.” FN2
FN1. Matjoulis v. Integon Gen. Ins. Corp., 226 Ga.App. 459(1), 486 S.E.2d 684 (1997).
FN2. Id.
So viewed, the record shows that in the 1990s, the IRS conducted multiple audits of the tax returns of corporations
[6] Accountants 11A 11
proceedings.
[7] Attorney and Client 45 112
45 Attorney and Client
45 Attorney and Client
45III Duties and Liabilities of Attorney to Client
45k112 k. Conduct of litigation. Most Cited Cases
A court will not hold an attorney liable for malpractice based merely on the attorney's choice of trial tactics or strat-
Jeffery M. Guerrero, A.J. Concrete Services, Inc., Olympic Concrete Pumping Inc., and A.J. Concrete Pumping, Inc.
(collectively “ Guerrero”) retained James L. McDonald and Reznick, Fedder & Silverman, an accounting firm (col-
lectively “McDonald”) to represent them in appeals to the Internal Revenue Service (“IRS”). Guerrero subsequently
filed suit against McDonald, alleging claims of professional malpractice and, in the alternative, seeking recovery of
nonmovant.” FN2
FN1. Matjoulis v. Integon Gen. Ins. Corp., 226 Ga.App. 459(1), 486 S.E.2d 684 (1997).
FN2. Id.
So viewed, the record shows that in the 1990s, the IRS conducted multiple audits of the tax returns of corporations
