Bryant v. Golden

An accountant's conduct in failing to timely file tax return did not rise to the level of fraud so as to toll the statute of limitation period, because no evidence showed that the accountant intentionally withheld information from the plaintiff regarding the failure to file a return.

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In this professional malpractice action, Daniel M. Bryant sued Larry Randolph Golden and his accounting firm, Golden and Associates CPAs, LLC collectively, “Golden”, to recover damages related to the accrual of interest and penalties assessed by the Internal Revenue Service against Bryant as a result of Golden’s alleged failure to timely file Bryant’s tax returns. The trial court granted summary judgment in favor of Golden after concluding that Bryant’s action was barred by the applicable statute of limitation. Bryant does not contest the finding that the filing of the lawsuit fell outside of the limitation period, but nonetheless argues that the running of the statute was tolled due to Golden’s alleged fraud. Because we conclude that Golden’s alleged conduct did not rise to the level of fraud so as to toll the statute of limitation, we affirm. On appeal from the grant of summary judgment, we conduct a de novo review of the law and the evidence to determine whether a genuine issue of material fact remains or whether the movant is entitled to judgment as a matter of law. Pogue v. Goodman , 282 Ga. App. 385, 386 638 SE2d 824 2006. We construe the evidence and all inferences and conclusions arising therefrom in the light most favorable to the non-moving party, to whom we give the benefit of all reasonable doubts. Brown v. Coast Dental of Ga. , 275 Ga. App. 761 622 SE2d 34 2005.

So viewed, the evidence here shows that the professional relationship between Bryant and Golden began in the 1980s, when Golden commenced performing accounting services for Bryant. Prior to that time, Golden had performed various accounting services and consulting work for Bryant’s father, Glen Bryant, in connection with the elder Bryant’s various businesses.

Bryant v. Golden

An accountant's conduct in failing to timely file tax return did not rise to the level of fraud so as to toll the statute of limitation period, because no evidence showed that the accountant intentionally withheld information from the plaintiff regarding the failure to file a return.

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