According to the Opinion, the Plaintiffs asserted causes of action for “professional negligence,” “negligence,” and “breach of contract.”
The court noted that, even when viewing the case in a light most favorable to the Plaintiffs as required by the standard of review, the record shows that, for more than two (2) years prior to the commencement of the action, the Plaintiffs had actual or constructive knowledge that the accountant had failed to timely file their tax returns due to alleged accountant malpractice. Accordingly, the court dismissed the claims in professional negligence and negligence.
However, relative to the breach of contract claims, the court found that there were triable issues of fact as to whether the parties’ words and course of conduct created an enforceable contract under which the accountant and his employer allegedly agreed to timely file the Plaintiffs’ federal and state tax returns. As such, the Motion for Summary Judgment with respect to the breach of contract claim was denied.
Anyone wishing to review a copy of this decision may click this LINK.
Source of image: Photo by Recha Oktaviani on www.unsplash.com.



%20(2).png)




