Byron L. Riley, CPA

06/18/2026

Houston business owners with partners: when did you last review your operating agreement?
Most partnership and LLC agreements do not adequately address what happens when a partner gets divorced, becomes disabled, disagrees on a major decision, or dies. These are the 5 Ds of Partnership, and they affect every multi-owner business regardless of size or industry.
Byron Riley, CPA has published a full breakdown of all five scenarios, what they mean for your business, and what your agreement should address before any of them happen. The article also covers why working with both a CPA and a business attorney is essential when putting these protections in place. https://hi.switchy.io/5dsofpartnership

06/16/2026

Here is something most business owners never think about.
Communication is not just a management skill. It is a profit lever.
Every time an employee misunderstands what you asked for, you pay for it. Every time a customer feels unheard, you risk losing them. Every time you react too fast to a mistake, you pay a morale tax that is invisible on paper but very real in performance.
I just published an article breaking down seven communication principles from some of the most respected voices in leadership and showing exactly how each one applies to running a small business.
No fluff. No theory. Just practical shifts you can make this week.
Read it at byronrileycpa.com or book a call at calendly.com/byron-1 and we can talk through how your business is doing overall.
What communication habit has made the biggest difference in your business? Drop it below.
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06/15/2026

Did you know the IRS sends at least four notices before they levy your account?
Most people ignore them. Not because they do not care, but because they do not understand what they mean until the money is already frozen.
Here is the sequence:

CP14 - your first bill. 60 days to respond.

CP501 and CP503 - reminders. The tone escalates.

CP504 - they are preparing to act. Your state refund can already be seized.

Letter 1058 - the final notice. A 30-day clock starts here.
Miss that last window and the levy goes out.
New article on the blog covers the full picture: what each notice means, when the IRS is required to release a levy, and what to do right now if you are in this situation.
Read it at byronrileycpa.com or book a call at https://www.rfr.bz/fab4c6bb3 https://www.rfr.bz/f4be4c7f1

06/11/2026

Quick question for my real estate investor friends.
When is the last time you actually reviewed your tax return line by line?
I ask because the five most expensive mistakes I see from real estate investors have nothing to do with bad deals or market timing. They come straight from the tax return itself.
Missing depreciation on a $300,000 rental can cost you over $24,000 in taxes across 10 years. That is money you were fully entitled to keep.
Mixing up repairs and improvements, misclassifying rental income, skipping deductible expenses, and mishandling a 1031 exchange round out the list.
None of these are complicated once you know what to look for. But they are expensive when you don't.
I put together a full breakdown of all five with exactly what each mistake costs you and how to fix it.
Drop a comment if any of these hit home, or if you have a question about your own situation.
Happy to chat. You can also reach me directly at 832-303-3995 or book a free consult at calendly.com/byron-1

06/08/2026

Heading somewhere this summer?
If you own a small business, that trip might be more deductible than you think. And if you have been avoiding the question because you were not sure, this one is for you.
I broke down the full IRS rules on mixed business and leisure travel. What qualifies. What does not. How to document it. And three strategies most small business owners never think about that can make more of your travel legitimately deductible.
Including one that turns a trip for two into a full deduction if your spouse is set up correctly in your business.
Worth a read before you book anything this summer.
Read it here: https://www.rfr.bz/f04403b

Questions? Drop them in the comments or grab a time on my calendar: calendly.com/byron-1

06/03/2026

⚠️ Important news for anyone who paid IRS penalties during COVID.
A federal court recently ruled that the IRS was WRONG to charge penalties and interest between January 2020 and July 2023. That means you may have money coming back — but you have to ask for it. The IRS isn't sending refunds automatically.
Here's the catch: the deadline to file a claim is July 10, 2026. And my deadline to take on new clients for this service is June 23rd.
I wrote a full breakdown on my blog explaining exactly who qualifies and what to do next. Read it here 👇
🔗 https://www.rfr.bz/f8b5d91
Know someone who got hit with IRS penalties during COVID? Share this post. It could mean real money back in their pocket.
📅 Book a personal assessment: https://www.rfr.bz/f25c882

The IRS May Owe You Money — But You Have Until July 10th Did the IRS hit you with a late penalty during COVID? A failure-to-file? An underpayment notice? A court just ruled that most of those charges weren’t valid. And you have until July 10, 2026 to claim your money back. What is the … Contin...

05/10/2026

Praise God for another year! 🙏🏿

05/10/2026

Happy Mother’s Day!

Happy Mother's Day to all the incredible mothers and women who care like a mother in a child’s life.

Your love, guidance, patience, and support shape their world in ways words can hardly capture.

Whether through teaching, comforting, encouraging, or simply being there, you make a lasting difference.

Today, we celebrate your generosity of heart and the countless ways you nurture, inspire, and bring light to a child’s life.

01/05/2026

Happy New Year! The “Soft Launch” is Over: Why Your Year Actually Starts Today

Happy New Year! The “Soft Launch” is Over: Why Your Year Actually Starts Today Happy Monday, January 5th. If the last four days felt like a buffer zone—a mix of leftovers, rest, and a slow readjustment to reality—you are right on schedule. That was just the “soft launch.” But today, the alarm clock rang … Continued https://www.rfr.bz/fdd8e19

12/26/2025

For thinking forward and reflection time, it is always good to be in a place that is quiet and allows you to think without disturbance.