Our firm was established to provide efficient, expert solutions to businesses and individuals. Our primary services include accounting, taxation, and business consulting. We also offer a host of specialty services to cater to the unique needs of our clients. Our partners and staff serve a wide range of individuals, corporations, partnerships, and non-profit organizations and are experts in the accounting issues and tax laws that impact our clients. Our partners offer the benefits of years of experience gained from previous positions. We are an equal opportunity employer and are members in good standing of multiple professional organizations.

The firm is dedicated to serving all of your accounting, tax, and financial services needs. Our continuing mission is to serve you by providing the highest level of expertise and professionalism possible.

Our Team

Mary F. Philippsen, EA, ABA, NTPI Fellow

• Owner of By the Numbers, Tax and Business Services
• Enrolled Agent and Accredited Business Advisor
• National Tax Practice Institute Fellow in representation and collection work
• More than 13 years of experience working for a Fortune 500 family office and over 15 years providing complex tax and representation services for small businesses and individuals
• Current instructor for various seminars in taxation as well as the Special Enrollment Exam Course (EA Prep Course) in Sacramento
• Business administration degree, University of Phoenix-Sacramento
• Past President of the Sacramento Valley Chapter of the California Society of Enrolled Agents – 2003 – 2005
• Member of the National Association of Enrolled Agents and the California Society of Enrolled Agents

Nichole C. Ralls, EA, NTPI Fellow

• Enrolled Agent
• QuickBooks Pro Advisor
• More than 10 years of experience working with small business clients
• National Tax Institute Fellow in representation and collection work
• President of the Sacramento Valley Chapter of the California Society of Enrolled Agents – 2012-2013

Hazel J. Smith, EA

• Enrolled Agent
• Owner, Hazel J. Smith, EA
• More than 50 years of experience working with small business clients
• Provides complex tax services and planning for small businesses and individuals
• Prior instructor for various seminars in taxation as well as the Special Enrollment Exam Course in Sacramento
• Member of the National Association of Enrolled Agents and the California Society of Enrolled Agents