Choose your answer: is the following review positive or negative?

Myself and my husband initiated contact with Martinez and Shanken after being referred to their office by someone we do business with. Our appointment was with Lynn Frost a self reported "accountant". Our appointment was for personal and business accounting purposes. We set up an appointment for Lynn to prepare and file our personal and business 2011 taxes as well as to perform bookkeeping services for 2011. We were guaranteed that our taxes would be filed on time and correctly. Unfortunately neither were true. All of our filings were extended, done incorrectly and/or not filed at all. We have since found out that our "accountant" is in fact not an accountant but a business development manager who prepared and filed all of our taxes and oversaw all of our bookkeeping. When we called the office to ask questions regarding their services we were told that Lynn is in charge of our account and were sent to her extension and when I specifically asked for the bookkeeper for our account, the only information she or he could give me is what Lynn had told them. We have had large penalties, fees and additional taxes incurred because of their fraudulent and inadequate services and are still being billed by their office for services that were not performed correctly, not performed at all and/or at a fee that was not agreed upon. In response to a letter we sent to them we were told that any services that were incorrect or needed to be amended would be done by them at no cost, however the last 4 appointments made with their office were cancelled on the day they were set for. We were told that an appointment with the CPA would incur a fee and we had no one else to go to. We had deadlines for our 2012 taxes and needed to have the information completed quickly which required that I go to another accountant before we had more penalties, fees and additional taxes. This new accountant also amended many mistakes their office had made on the 2011 taxes. We have run out of resources to remedy this situation.

pick from the following. a. negative. b. positive.
a.