Opinion ID: 1874238
Heading Depth: 2
Heading Rank: 1

Heading: accountant-client relationship

Text: Charlena Wirtz, in her capacity as Executrix of the Estate of Lena Whitley, engaged Dennis Switzer as an accountant for the Estate. She was familiar with Switzer because Mrs. Whitley had used his firm in her business affairs. Switzer agreed to perform the tax work for the Estate. Switzer completed the estate tax returns in October of 1982. At that time, he talked to Charlena about the fiduciary return which he was going to file at a later date. In addition to this work, Switzer attended a hearing held on November 10th between the heirs and the Executrix. As a result of the hearing, Switzer prepared a schedule which was used to determine the oil income and the tax liabilities on the income. The evidence presented by the plaintiffs as to the existence of an accountant-client relationship between Switzer and the Estate was more than adequate to withstand a directed verdict. If the jury believes that such a relationship exists, Switzer will be liable for any loss suffered by reasonably foreseeable users if the loss was proximately caused by his negligence. See Touche Ross & Co. v. Commercial Union Ins. Co., 514 So.2d 315 (Miss. 1987). Reasonably foreseeable users in this case would include the residuary beneficiaries.